| Summary: | The economic activity of any entity generates a complex, diverse and fluctuating system of
economic and legal relations with services beneficiaries, product buyers, staff, the state budget, other
legal entities and individuals. The relationships established in order to achieve the object of activity
lead, due to the time gap in the fulfillment of financial obligations, to the appearance of receivables.
This paper highlights the concept of receivables through the synthesis of literature, but also the
bibliometric analysis, which allows for a clear picture of the extent and quality of scientific research
in the direction of the analyzed issue, that is, accounting and receivables analysis. Likewise, the
paper sheds light on the importance of the analysis of receivables, having as "raw material"
financial-accounting information, or, the adequate management of the size, structure and maturity
terms of the entity's receivables will lead to its prosperity.
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