Credit Risk Analysis in Trade Enterprises: A Case Study of Refrigeration Mechanical Joint Stock Company
Year: 2025
Type: article
Abstract: This paper aims to analyze commercial credit risk at Refrigeration Electrical Engineering Joint Stock Company based on financial data from 2021 to 2023. The study applies statistical comparison methods and financial ratio analysis, including debt recovery ratio, collection period, accounts receivable and payable ratios. The results indicate that the company’s commercial credit risk is decreasing, but long-term debt is increasing. Based on the analysis, the paper proposes solutions to mitigate risks and improve commercial credit management efficiency.
Author: Pham Thi Minh Phuong
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4408575414