Abstrakt
The risk of delays in receivables repayment or their complete loss constitute one of the key risks that entrepreneurs are currently exposed to. Risk attitudes in their group are shaped by many factors that differ significantly. Their systematization and correction allow creating guidelines for the processes of managing the risk of losing receivables that are used in practice. They are aimed at ensuring safe and thus stable functioning of enterprises in conditions of limited risk. In the paper, out of all the risks encountered, the risk of losing receivables was separated and presented against the background of others, but it was pointed out that the process of managing them in the case of individual entities may differ significantly and be determined by their specificity. In the summary of theoretical considerations, the results of own research conducted in the business environment regarding the awareness of the occurrence of particular types of risk and the consequences of their implementation were presented. They made it possible to obtain opinions on issues related to risk management, with particular emphasis on those related to risk management connected with the use of deferred payment terms. An important part of the considerations was devoted to the characteristics and an analysis of actions taken to eliminate or limit the consequences of the implementation of the risk of loss of receivables as part of the risk management processes implemented.
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