Features of management accounting accounts receivable and accounts payable
The causes of occurrence of debts are reviewed, the classification of debts was given, conditions for the formation of overdue debt are reviewed, risk reduction methods of overdue debts were offered. The recommendations proposed in the article will allow
L. G. Danilova
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Directions for improving the management system of accounts receivable and payable of dairy enterprises [PDF]
The crisis state of the economy contributes to the deterioration of the business environment, while one of the important problems is the state of settlements with debtors and creditors, since the slowdown in business activity creates difficulties with ...
A. O. Spitsyna
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An Integrated Model for Accounts Receivable Management
The purpose of this paper is to present an integrated model of accounts receivable. The model incorporates the major components of credit and collection policies such as the cash discount, credit period and charges for late payments. It considers the investment in accounts receivable, losses from bad debts and the impact of credit terms on sales.
Zvi Lieber, Yair E. Orgler
openaire +2 more sources
EVALUATION OF THE EFFECTIVENESS OF THE MANAGEMENT OF ACCOUNTS RECEIVABLE
The article is devoted to the problems of management of accounts receivable. In the daily activities of the traders come in different types of relations with legal entities and individuals, have entered into the transaction, carry out duties prescribed ...
LYUDMILA MIKHAYLOVNA Kupriyanova +1 more
doaj +1 more source
ESTABLISH CREDIT SYSTEM IN ENTERPRISES TO STRENGTHEN THE MANAGEMENT OF ACCOUNTS RECEIVABLE [PDF]
The main point about account receivable management is enterprises is that makes a reasonable credit policy is a enterprise according to real running state of the enterprise and reputation state of a customer。It is an important component as well as ...
HONG, Mei
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ACCOUNTS RECEIVABLE MANAGEMENT AT PT SARANA METAL INDAH IN SURABAYA [PDF]
This research takes the title Accounts Receivable Management. The need to find cash and credit sales to manage receivables that generate profit in the company in order to meet liquidity.
Reswanda, Reswanda, Indarti, Indarti
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Accounts Receivable Management to Medium Enterprises in Kosovo [PDF]
Facing numerous economic problems, one of them is doing business. This paper will provide a reflection on the operation of cash-free sales. The paper will be dealt with in two aspects: theoretical and practical. It will be examined Management of accounts
Osmani, Zelfije +5 more
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ACCOUNTS OF ACCOUNTING ACCOUNTING AND THEIR IMPACT ON MANAGEMENT OF DEBT RECEIVABLES [PDF]
В статті з наукової точки зору розглядається одна із ключових проблем безпеки підприємства в процесі господарської діяльності, обліку зобов’язань, аналізу і звітності, з точки зору впливу ризиків на систему організації та ведення обліку дебіторської заборгованості.
openaire +1 more source
Zarządzanie należnościami krytycznym czynnikiem sukcesu w spółkach zaopatrzenia rolnictwa
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
Performance measurement of receivable accounts’ risk management: A case study of Tehran Stock Exchange [PDF]
This paper presents a logistic regression model to measure risk management of receivable accounts on some selected firms from drug industry listed on Tehran Stock Exchange.
Mohammad Ahmadi +2 more
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