Abstract — Any company has a limited level of resources which it is obliged to manage in such a way as to ensure the fulfillment of its objectives: full and on time accomplishment of activity object, realization of top quality products and services, competitiveness increase, superior capitalization of resources potential. In this paper we proposed a model to analyze the efficiency of resources allotted in client-debts, through this model emphasizing the influence of clients change in the company’s business, noticing too the period of time in which it pays its invoices. Keywords—rotation speed, exploitation debts, factors of influence, clients management ratio, stakeholders. I
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