Theoretical aspects of accounting and analysis of receivables of the enterprise
Title: |
Theoretical aspects of accounting and analysis of receivables of the enterprise |
Authors: |
Khomуn, Petro |
Affiliation: |
Ternopil Ivan Puluj National Technical University, 56 Ruska str., 46001, Ternopil, Ukraine |
Bibliographic description (International): |
Khomуn, P., Nosko, T., Koltutska, A. & Rymlyanska, V. (2021) Teoretychni aspekty obliku i analizu debitorskoi zaborhovanosti pidpryiemstva [Theoretical aspects of accounting and analysis of receivables of the enterprise]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 413-420. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpidzp.pdf |
Journal/Collection: |
Socio-Economic Problems and the State |
Issue: |
2(25) |
Issue Date: |
Nov-2021 |
Submitted date: |
Oct-2021 |
Date of entry: |
10-Oct-2022 |
Publisher: |
Ternopil Ivan Puluj National Technical University |
Country (code): |
UA |
Place of the edition/event: |
Ternopil |
ORCID Id: |
http://orcid.org/0000-0003-3964-6557 |
DOI: UDC: |
https://doi.org/10.33108/sepd2022.02.413 657 |
JEL: |
М41 |
Keywords: |
receivables |
Number of pages:
|
8 |
Page range: |
413-420 |
Start page: |
413 |
End page: |
420 |
Abstract: |
The activity of any enterprise is always accompanied by calculations, and this in turn leads to receivables or payables. The article presents a topical and complex issue of accounting – the theoretical aspects of analysis, research of receivables at the enterprise. Modern economic processes in the national macroeconomic environment require businesses to implement and search for progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires proper accounting of receivables for management decisions. A significant part of the company's assets is receivables, it is reflected in the balance sheet, has its own classification, characteristics and other features. The organization of accounting for receivables for enterprises of any form of ownership is important because it helps to organize information, transparency and reliability of data on settlement operations on debt rights (with debtors). Accounting for receivables is regulated by UAS 10, which allows you to analyze and investigate unresolved issues. Having a normal state, receivables will bring profit to the company in the future, but at this time, the state of most buyers is unstable and volatile, so the debt becomes doubtful or, at worst, bad. In this situation, the company incurs costs that can have an extremely negative impact on its investment attractiveness, financial condition, and sometimes leads to bankruptcy. The problem of effective management of receivables comes to the fore. Accounts receivable occupies an important place for any company, so in essence it is a tool for lending to the debtor for the goods received by him, the work or services provided on an interest-free basis. The purpose of the article is to determine the essence of receivables; identification of classification features by which it is grouped; methods of analysis that allow you to develop strategic decisions in the process of managing it. Tasks for receivables management, its main directions and objects are defined. The scientific novelty of the obtained results lies in the developed recommendations and proposals for improving the theoretical foundations of accounting and analysis of receivables. The practical significance of the results is that they can be used in the activities of the enterprise for the effective organization of accounting and analysis of receivables. |
URI: |
http://elartu.tntu.edu.ua/handle/lib/38884 |
ISSN: |
2223-3822 |
Copyright owner: |
Scientific Journal "Socio-Economic Problems and the State" |
URL for reference material: |
http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpidzp.pdf |
References (International):
|
1. Bilyk, M. D. (2003). Upravlinnia debitorskoiu zaborhovanistiu pidpryiemstv [Debt management of enterprises]. Finansy Ukrainy, no. 12, pp. 24-36. |
Content type: |
Article |
Appears in Collections: |
Scientific Journal "Socio-Economic Problems and the State" Vol 2(25) |