Features management the debtor and creditor debt on enterprises of Ukraine
Journal Title: Економічний вісник університету - Year 2017, Vol 1, Issue 35
Abstract
The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables. Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and payables at domestic enterprises are described. The accounting of accounts receivable and accounts payable is described. The basic methods of management of accounts receivable and accounts payable are determined. The field of application of results. Organization and conducting of scientific researches on peculiarities of management of accounts receivable and payables at domestic enterprises taking into account international standards. Conclusions. Proper accounting of accounts receivable and payables at the enterprise of any form of ownership is essential, thus contributing to the ordering of information, transparency, accuracy and reliability of data on settlement operations for debt obligations (with debtors and creditors). The stability of the financial position of the company is the key to its further economic and financial growth.
Authors and Affiliations
Jaremenko Liudmyla, Inna Makarchuk
Keywords
Related Articles
- EP ID EP306174
- DOI 10.24411/2306–546Х-2017-00023
- Views 96
- Downloads 0
The regulation of employment in terms of entrepreneurship development in Ukraine
The subject of article is a research of employment policy of population in Ukraine, aimed at the formation of the mechanism of State regulation in the modern conditions of the development of labor market. The article rev...
Global challenges of food supply and the part of Ukraine in dealing with them
Scientific and organizational approaches to food supply on global scale are researched in this paper, with the goal of highlighting the challenges of food supply and the the part of Ukraine in dealing with them. General...
Studying of different social and economic factors impact on duration of population living
Research subject is represented by socio-economic conditions of the population living. Research aim is to study the impact on life duration of various socio-economic factors. Research methods applied in the paper are com...
Майновий податок як основа формування місцевих бюджетів: вітчизняна практика та зарубіжний досвід
Нині потреба у дослідженні зарубіжного досвіду оподаткування майна, зокрема досвіду Федеративної Республіки Німеччини (далі ФРН), обумовлена необхідністю збільшення грошових доходів муніципальних утворень, а також підвищ...
Education of Ukraine and its regions in the scale of the international competitiveness (IMD-lausanne assessment methodology)
Subject of research – the impact of education on the level of international competitiveness countries and regions. The purpose of work – to estimate the competitive potential of education of Ukraine and its regions in th...