Management of credit protection
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The article deals with the features of management of payables at the enterprise, analyzes the problems, problems and necessity of managing payables to improve the financial status and solvency of the enterprise, discloses the essence of management of accounts payable, classification and their types. In the article the features of management of accounts payable at the enterprise are considered, tasks, problems and necessity of management of accounts payable for improvement of a financial condition and solvency of the enterprise are analyzed, the scientific bases of the account of accounts payable are characterized, the economic content of the management of accounts payable is reviewed, the essence of the management of accounts payable, the classification and its types are disclosed, the methodology for managing accounts payable is explored, and directions for improving the management of accounts payable are given. Payables management is an important aspect of financial management. In economic literature, much attention is being paid to the management of accounts receivable, as opposed to aspects of payables. Today it is difficult to imagine an enterprise that would not have payables to suppliers, budget, etc. But under effective management, such an indebtedness can become an additional source of attraction of borrowed funds. Therefore, on the basis of how relations with contractors are built, the conditions of the agreements are agreed upon, the timing of their payment is monitored, that is, what mechanism of management of accounts payable, depends largely on the efficiency of the use of funds received. Among domestic scientists, problem aspects of management of payables were investigated by LM Bratchuk, FF Butynets, Yu.A. Veriga, G.V. Vlasyuk, SF Heads, O.E. Gudz, V.M. Dobrovskii, Ye.I. Maslennikov, MF Ohiychuk, O.M. Petruk, O.V. Coastal, L.K. Suk, P.Ya. Khomin, SV Filippova, E.F. Yugas and others. The research of problems of management of accounts payable is devoted to the works of foreign scientists, namely: L.А. Bernstein, M.F. Van Breda, E.S. Hendricksen and others. The purpose of the work is to study the totality of theoretical and practical aspects of the management of payables and the formation of directions for improvement.
Authors and Affiliations
Olha Valeriivna Poberezhets, Maryna Serhiiivna Shatkovska
Keywords
Related Articles
- EP ID EP530532
- DOI -
- Views 55
- Downloads 0
Modern methodologies of preparation and pre-preparation (increase of qualification) of accounting properties
In this article the question of application of modern methodologies is examined during preparation and pre-preparation (increase of qualification) of accounting properties. In connection with possibility of preparation o...
Identification of goods with the biggest potential for export from Ukraine to Australia
The present article is dedicated to the analysis of the current state of foreign trade relations between Ukraine and Australia, as well as assessment of the prospects for their development. The article identifies goods t...
Legal problems in institute of promulation in Ukraine
The article deals with the legal problems of the institute of promulgation in Ukraine and a number of European countries. The system improvement of the legal regulation of the institute of promulgation in Ukraine is prop...
The changes’ management with the competent approach using in managers’ training
Introduction. Globalization processes in the world economy lead to an increase in the interrelationships and interdependencies between different economic entities, a considerable complication of the structures of enterpr...
The legal positions of ECHR in context of psycological mediation of law
The present article deals with the theoretical-legal issuess of using applied provisions of the legal psychology in the work of the European Court of Human Rights (Court). The author analyses the detached decisions of EC...