Results 11 to 20 of about 80,126 (239)

"COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) [PDF]

Jurnal Manajemen Dan Kewirausahaan, 2020
The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT.
Shella Oktavia Hermanto Putri, Dewi Kusumowati   +1 more
doaj   +1 more source

Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects

Вестник университета, 2023
The article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight ...
A. A. Pugach, T. V. Bubnovskaya
doaj   +1 more source

Research on the Innovation of Supply Chain Financial Operation mode in the Pharmaceutical Circulation Field---Taking the Accounts Receivable Securitization as an Example [PDF]

E3S Web of Conferences, 2021
In recent years, the scale of China’s pharmaceutical circulation market has continued to expand, and the government has issued relevant policies to regulate the market.
Kong Yan, Wang Yanna
doaj   +1 more source

RETRACTED ARTICLE: Research on the Application of Big Data Intelligence Technology in the Optimization of Accounts Receivable Management of E-commerce Enterprises Under the Financial Sharing Mode

International Journal of Computational Intelligence Systems, 2023
Accounts receivable management has always been an important part of the financial management of the financial sharing center. However, due to manual operation, problems like long working hours, uncontrollable errors and low efficiency of invoicing still ...
Xiaofeng Yang
doaj   +1 more source

STREAMLINING THE MANAGEMENT OF CORPORATE ACCOUNTS RECEIVABLE

Российский технологический журнал, 2018
The paper assesses the importance of corporate receivables to the financial position of companies nowadays. The process of streamlining corporate accounts receivable relates to maintaining their value within such limits which would be sufficient to ...
M. Marinov, G. Angelov
doaj   +1 more source

Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments [PDF]

Управленец, 2018
The article analyses accounts receivable and accounts payable on lease payments. The analysis includes calculating and assessing the share of debt in the balance sheet total and its changes over time; determining profitability and turnover of receivables
Irina N. Dmitrieva
doaj   +1 more source

Trade Credit Management and Profitability of Jordanian Manufacturing Firms

Risks, 2023
The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but ...
Ghaith N. Al-Eitan, Ibrahim M. Khanji, Shadi A. Saraireh   +2 more
doaj   +1 more source

ANALYTICAL PROVISION OF COMPUTATIONAL OPERATIONS AND DIRECTIONS FOR THEIR IMPROVEMENT

Green, Blue and Digital Economy Journal, 2023
The purpose of the article is the method of analysis of settlements with debtors and creditors and determination of directions for their improvement. Methodology. In the process of solving the tasks of scientific research, general and special methods of
Olena Tomchuk
doaj   +1 more source

Improvement of accounting and tax accounting of receivables

Scientific Bulletin of Mukachevo State University Series “Economics”, 2023
The relevance of this study is determined by the fact that the importance of effective management of receivables for ensuring financial stability is considered. Reducing the risk of insolvency, improving liquidity, increasing current assets, strengthening trust and reputation, as well as macroeconomic impact are the key mechanisms through which ...
openaire   +2 more sources

Effect of Accounts Receivable Practice on Value of Listed Manufacturing Firms at Nairobi Securities Exchange in Kenya

Journal of Accounting and Finance in Emerging Economies
Purpose: Effect of accounts receivable management practice on listed manufacturing firms value at NSE, Kenya Design/Methodology/Approach: Causal design adopted on 8 manufacturing firms listed NSE.
Nanjendo Matini Jescah, Bulla Dennis, Kiongera Fredrick   +2 more
doaj   +3 more sources