Formation of accounting-analytical information in receivables management enterprise
Journal Title: Економічний вісник університету - Year 2017, Vol 1, Issue 32
Abstract
Subject of research are theoretical, methodological and practical aspects of account receivables. Aim of research purpose of the study is a synthesis of scientific approaches to reflect the accounting receivables. Work methodology: This work on the study of contemporary domestic and foreign views on the features of the account receivables. Work results: The features of accounting receivables in domestic enterprises. Characterized normative documents regulating accounting receivables in Ukraine. Branch of result application: To ensure the efficient organization and conduct of accounting and analytical procedures for receivables consider it necessary to make changes to P (S)AN 10 «Receivables» and P(S)AN 13 «Financial Instruments» to eliminate discrepancies interpretation of the essence of receivables; clarify the classification of receivables; improve policy management of accounts receivable in the company. Conclusions:One of the most difficult issues of domestic enterprises are receivables and payment problems related to its existence. Most companies have virtually no opportunities to function normally due to the presence of receivables, because it diverts money from circulation. In such circumstances, particularly the role of proper accounting and effective management of accounts receivable, prompt its return, and prevention of bad debt.
Authors and Affiliations
Jaremenko Liudmyla
Keywords
Related Articles
- EP ID EP303381
- DOI -
- Views 89
- Downloads 0
Investment providing of development of agroindustrial complex: theoretic-methodical aspect
Object, purpose of work. It is resulted summer of theoretical positions in relation to the investment providing of development of agroindustrial complex. Maintenance and task the mechanism of the investment providing of...
Розвиток банківського кредитування в Наддніпрянській Україні у другій половині XIX – на початку XX ст.
Предметом дослідження є процес формування банківської системи Російської імперії в пореформений період та його тогочасна теоретична база. Мета роботи полягає у дослідженні проблеми банківського кредитування в Наддні...
Socio-economic contradictions of agrarian relations in the administrative-command economic system
Purpose of the article – to identify and characterize specific socio-economic contradictions in the system of agrarian relations administrative-command economic system to identify solutions. In the study of social and ec...
Evaluation of the location of tax receiving in local budget income
The subject of research is the theoretical basis for estimating tax revenues in local budget revenues. The purpose of the article is theoretical study of the problem of formation of local budgets, determination of the ro...
Трансформація інститутів власності морських портів України
У статті розглядається проблема трансформації інститутів власності морських портів, актуальність якої підтверджена у програмних документах Уряду: Національній транспортній стратегії України на період до 2030 року, Угоді...