УДОСКОНАЛЕННЯ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА УПРАВЛІННЯ ДЕБІТОРСЬКОЮ ЗАБОРГОВАНІСТЮ ПІДПРИЄМСТВА
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 3
Abstract
L.O. Skolotii. The organization of accounts due from customers. The problem of managing the accounts due from customers and accounting the receivables as well as its influence on the enterprise performance has been revealed in the article. The types and methods of the valuation of receivables have been analysed and the monitor system of the movement and early debt collection have been viewed. On the basis of the accounting groundsthe economic essence of the concept “accounts due from customers”has been revealed. The problems have been covered andthe ways to improve managing and accounting the receivables have been provided. The issue of accounts due from customers in today’s conditions is rather topical as far as the enterprise financial state greatly depends on the fact if this type of debt is effectively managed. The main aim of managing the accounts due from customers lies in the minimization of the debt’s scope and the terms of its collection. One of the effective instruments that manages the accounts due from customersis a duly organized system of accounts receivables. An essential fault of today’s system of managing the accounts due from customers and accounting the receivablesis that it is disconnected from the needsof the system of management. The integration of these two systems will allow to take favorable steps at the early stage of planning the accounts receivables. The ineffectiveness of managing the accounts due from customersresults from both internal and external factors, i.e., a customers’ low paying capacity or his carelessness, inflation, lack of the financial manager’s skills or the unfair level of the receivablesaccountingmonitoring. For providing the stable financial status, the enterprise must build the effective monitor system of the accounts due from customers movement and early debt collection. With this purpose,it is essential to undertake the analysis of the accounts due from customers as for the incurring of debt terms. This allows toestimate the effectiveness and balanced level of the suppliers' credit policy and grant a discount to customers as well as it establishes the spheres in which some additional efforts for the reimbursement of a debtare needed. This also gives the basis for the accumulation of doubtful debts reserve and helps to predict inpayments. Therefore, managing the accounts due from customers has a direct impact onearning powerof the enterprise and defines discount-rate and loan policies for the customers, the ways of speeding-up the reimbursement of a debt and decreasing uncollectable accounts, the choice of saleterms that provide the secure inpayments. Key words: accounts due from customers, managing accounts due from customers, advanced accounts receivables, long-term receivables, accounts, customers, clients, evaluation, non-payments crisis, acknowledgement of debt, doubtful debt, uncollectable debt, monitor system.
Authors and Affiliations
Л. О. Сколотій
Keywords
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- EP ID EP560147
- DOI 10.31359/2312-3427-2018-3-97
- Views 99
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