Аналіз дебіторської заборгованості та напрями удосконалення управління нею
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Дата
2020
Автори
Булат, Г.В.
Гуменюк, А.Ф.
Bulat, G.
Gumenyuk, A.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено актуальні проблеми обліку дебіторської заборгованості на підприємстві, проведено аналіз
стану та динаміки дебіторської заборгованості ТОВ «Поділля Кабель 1», вивчено світовий досвід організації обліку
дебіторської заборгованості, виокремлено напрямки удосконалення управління нею.
Accounts receivable are the same as active operating enterprises, information about its size, condition and strict prerequisites is popular in management decisions. After all, effective management of receivables reaches the level of profitability and profitable activity of the enterprise. Accounts receivable leaves a lot of producers on the part of domestic and foreign scholars who need to successfully manage receivables, but it is clear that the types of operations and production procedures in the survey. To this day, there are indeed many pressing unresolved issues that exist with business receivables. Therefore, the problem of effective management of receivables comes to the fore. The need for theoretical justification and development of a system of information support for receivables management of the enterprise led to the choice of the topic of the article and its relevance. The article examines the current problems of accounting for receivables at the enterprise, analyzes the status and dynamics of receivables LLC "Podillya Kabel 1", studies the world experience of accounting for receivables, identifies areas for improving its management. Accounts receivable is one of the main assets of the enterprise, information about its size, condition and maturity is important in making management decisions. After all, effective management of receivables can increase the level of profitability and profitability of the enterprise. Accounts receivable as an object of accounting is of great interest to domestic and foreign scholars, because for effective management of receivables it is necessary to know its types, types of operations and the order of reflection in accounting. To date, there are many current unresolved issues related to accounting for receivables. Therefore, the problem of effective management of receivables comes to the fore. The need for theoretical justification and development of a system of information support for receivables management of the enterprise led to the choice of research topic and its relevance.
Accounts receivable are the same as active operating enterprises, information about its size, condition and strict prerequisites is popular in management decisions. After all, effective management of receivables reaches the level of profitability and profitable activity of the enterprise. Accounts receivable leaves a lot of producers on the part of domestic and foreign scholars who need to successfully manage receivables, but it is clear that the types of operations and production procedures in the survey. To this day, there are indeed many pressing unresolved issues that exist with business receivables. Therefore, the problem of effective management of receivables comes to the fore. The need for theoretical justification and development of a system of information support for receivables management of the enterprise led to the choice of the topic of the article and its relevance. The article examines the current problems of accounting for receivables at the enterprise, analyzes the status and dynamics of receivables LLC "Podillya Kabel 1", studies the world experience of accounting for receivables, identifies areas for improving its management. Accounts receivable is one of the main assets of the enterprise, information about its size, condition and maturity is important in making management decisions. After all, effective management of receivables can increase the level of profitability and profitability of the enterprise. Accounts receivable as an object of accounting is of great interest to domestic and foreign scholars, because for effective management of receivables it is necessary to know its types, types of operations and the order of reflection in accounting. To date, there are many current unresolved issues related to accounting for receivables. Therefore, the problem of effective management of receivables comes to the fore. The need for theoretical justification and development of a system of information support for receivables management of the enterprise led to the choice of research topic and its relevance.
Опис
Ключові слова
дебітори, оборотний капітал, дебіторська заборгованість, інформаційна модель, система управління, обліково-аналітична модель, debtors, working capital, receivables, information model, management system, accounting and analytical model
Бібліографічний опис
Булат Г. В. Аналіз дебіторської заборгованості та напрями удосконалення управління нею / Г. В. Булат, А. Ф. Гуменюк // Вісник Хмельницького національного університету. Економічні науки. - 2020. - № 1. - С. 222-226.