Results 21 to 30 of about 79,614 (243)

Efficient Administration of Accounts Receivable, Guided by the Company’s Financial Records

open access: yesУчёт. Анализ. Аудит
The significance of this study lies in the necessity of efficient accounts receivable management, utilizing both external and internal reports. This approach ensures the company’s profitability and mitigates the risk of bankruptcy.
N. A. Lazareva
doaj   +1 more source

RECEIVABLES ACCOUNTING: THE PROBLEMS AND THE WAYS TO SOLVE THEM

open access: yesВісник: Київський інститут бізнесу та технологій, 2019
In the accounting of a business entity, liabilities do not arise at the time of the conclusion of the contract, but after one of the parties envisaged in it the actions that result in receivables between contractors.
N. V. OLADNICHUK   +2 more
doaj   +1 more source

LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA

open access: yesVisión de Futuro, 2021
The purpose of the study was to analyze accounts receivable and liquidity in dairy sector companies listed on the BVL; The methodology used was descriptive - comparative, of a non-experimental design with a cross section.
Carlos Alberto Vásquez Villanueva   +3 more
doaj   +1 more source

Evaluasi Sistem Akuntansi Penjualan, Piutang, dan Penerimaan Kas pada PT Livio Furniture

open access: yesBinus Business Review, 2012
Sales functions, receivables and cash receipts, are very important within the company. Sales function is a function which becomes the prime mover in revenues and earnings yields target.
Aries Wicaksono
doaj   +1 more source

Zarządzanie należnościami krytycznym czynnikiem sukcesu w spółkach zaopatrzenia rolnictwa

open access: yesProblemy Zarządzania, 2019
Application of long payment terms and numerous risks attached to Polish farms, make cumulatively the process of trade accounts receivable management a critical success factor for Polish agricultural suppliers.
Piotr Korneta
doaj   +1 more source

ANALISIS PENGELOLAAN MODAL KERJA UNTUK MENILAI RETURN ON INVESTMENT (ROI) PADA PT GUDANG GARAM, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2020

open access: yesJournal of Management Small and Medium Enterprises (SME's), 2023
This study aims to determine working capital management as measured by Working Capital Turnover, Cash Turnover, Accounts Receivable Turnover, and Inventory Turnover to assess Return on Investment (ROI) at PT Gudang Garam, Tbk during the 2016–2020 period.
Fadillah Utami   +2 more
doaj   +1 more source

THE INVENTORY OF THE CUSTOMERS’ ACCOUNTS RECEIVABLE AND ITS INFLUENCE ON THE PERIOD OF LIMITATION

open access: yesУчёт. Анализ. Аудит, 2019
One of the most topical problems of economic entities in modern operating conditions is an increase in accounts receivable and defaults on payments. The financial stability of business largely depends on the cash inflow which is necessary for its normal ...
ELENA Astakhova, ANZHELA Vasilyeva
doaj   +1 more source

Accounts Receivable Accounting System

open access: yesWest Science Accounting and Finance
This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables.
Nabila Putriana   +3 more
openaire   +1 more source

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Random Integrated Subdata Ensemble Method for Key Variable Selection in Rare Event Setting

open access: yesJournal of Forecasting, EarlyView.
ABSTRACT We propose a general variable selection procedure to identify key input variables by applying elastic net regression to representative subdata in place of the full sample to select variables. We combine the lists of selected variables from each subdata through ensemble techniques, using the frequency of selecting the variable across different ...
Ching‐Chi Yang   +3 more
wiley   +1 more source

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