УДОСКОНАЛЕННЯ ОРГАНІЗАЦІЇ ОБЛІКУ ТА КОНТРОЛЮ ДОВГОСТРОКОВОЇ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ
Journal Title: Стратегія економічного розвитку України - Year 2018, Vol 43, Issue
Abstract
The article analyzes the size and structure of long-term receivables of the leading enterprises of the mining and ore mining industry of Dnipropetrovs’k region, according to the results of which it has been established that this type of indebtedness takes place in most of the investigated enterprises. To improve the organization of accounting for long-term accounts receivable and control of its condition proposed forms of management reports, the application of which at the enterprise will let us to promptly obtain information on the status, size, periods of occurrence, repayment, delay in long-term receivables in distribution of its types. It is established that in Ukrainian accounting there is not existing such type of long-term receivables as a commodity that has the right to exist because the company has the right independently to decide on what conditions it will sell its products, in particular, it can happen under the conditions of long-term lending. The expediency of displaying longterm receivables in the Balance Sheet (sheet of financial position) in distribution of its types with the allocation for each of them is a separate line of balance.
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- EP ID EP531753
- DOI 10.33111/sedu.2018.43.161.170
- Views 112
- Downloads 0
УДОСКОНАЛЕННЯ ОРГАНІЗАЦІЇ ОБЛІКУ ТА КОНТРОЛЮ ДОВГОСТРОКОВОЇ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ
The article analyzes the size and structure of long-term receivables of the leading enterprises of the mining and ore mining industry of Dnipropetrovs’k region, according to the results of which it has been established t...
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