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  Theoretical Foundations of Accounts Receivable Management in Public Companies: Modern Concepts and Approaches

  This publication examines the theoretical foundations and models for managing accounts receivable and analyzes the challenges associated with their application within the Bulgarian economic context. Based on a systematic review of classical and modern theories the need for a balanced and strategically grounded receivables management policy is ... This publication examines the theoretical foundations and models for managing accounts receivable and analyzes the challenges associated with their application within the Bulgarian economic context. Based on a systematic review of classical and modern theories the need for a balanced and strategically grounded receivables management policy is emphasized. The aim of the publication is to identify the main barriers to the effective application of these models in Bulgaria. Among them are limited financial reporting transparency, delayed payments along the supply chain, and weaknesses in the regulatory and institutional framework. The study also analyzes theoretically grounded indicators such as DSO (Days Sales Outstanding), accounts receivable turnover, and collection ratio, as well as methods for assessing customer creditworthiness. In conclusion, the paper highlights that the application of theoretical models is feasible but requires adaptation to local conditions and improvements in the business environment. The research supports the thesis that theoretical principles can serve as an effective management tool when combined with practices that take into account the specific institutional and economic realities in Bulgaria.

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  Status and Prospects for Cultural and Creative Industries in Bulgaria in the Context of Economic Development

  The article offers a short overview of both the current state of the Cultural and Creative Industries in Bulgaria and the provision of education in them through the prism of publicly available statistics, and shares the opinion of experts on the topic about their present and future. In general, the data reveal that although it reports a boom in ... The article offers a short overview of both the current state of the Cultural and Creative Industries in Bulgaria and the provision of education in them through the prism of publicly available statistics, and shares the opinion of experts on the topic about their present and future. In general, the data reveal that although it reports a boom in added value for the local economy, especially in the last decade, the sector suffers from the lack of a governmental strategy and even basic interinstitutional coordination, local units support (especially important for projects in cultural tourism), properly educated and prepared personnel, which can only suggest a slowdown in positive trends in the future. The non-governmental sector remains the only one that takes the topic seriously and tries to provoke adequate policies, although not for all sectors under the umbrella of the CCIs.

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  Digitalization of Enterprise Accounting Systems in the Republic of Bulgaria – Advantages and Disadvantages

  M41, M40, O39... M41, M40, O39