EVALUATION OF RECEIVABLES : COMPARISON OF FINANCIAL PERFORMANCE OF TWO PERIODS

Abstract

This study aims to evaluate changes in accounts receivable by comparing data from two periods, December 2023 and October 2024. The analysis focuses on both current and non-current receivables to understand financial dynamics and the factors influencing them. The examined data includes total receivables, differences between the two periods, and trends in receivables management. The findings indicate significant changes in the amount of receivables, both in the current and non-current categories. These variations may be influenced by several factors, such as the company's collection policies, macroeconomic conditions, and efficiency in cash flow management. This evaluation provides valuable insights for businesses in developing more effective strategies for optimizing receivables management. With proper management, companies can enhance liquidity, reduce credit risk, and maintain long-term financial stability