Academic literature on the topic 'Account receivable'

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Journal articles on the topic "Account receivable"

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Kemarska, Liliia. "THE FEATURES OF ACCOUNT RECEIVABLES ACCOUNTING AT COKE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 100–110. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232598pp100-110.

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The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence.
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Gurung, Rajesh, and Purna Man Shrestha. "Assessment of Receivable Management on the Financial Performance of NEA." NCC Journal 8, no. 1 (2023): 12–21. http://dx.doi.org/10.3126/nccj.v8i1.63152.

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This research examined the influence of effective management of receivables on the financial performance of the Nepal Electricity Authority (NEA), the sole electricity supplier in the country, with a specific emphasis on how effective receivables management influences its profitability. Within challenges such as seasonal power output adjustment and increasing unpaid dues, this research emphasizes the need for effective management of receivables for the enterprise's financial sustainability. This study uses multiple regression analysis of annual data from 2013 to 2022 to look into the connectio
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Azzahra Syafiya Syaebani, Vidia Ayu Satyanovi, Lina Nur Ardila, and Andy Supriyadi. "Evaluation of Account Receivables Management to Prevent Possible Company Losses as a Result of Uncollectible Accounts Receivables at PT Askrindo (Persero) of the Surakarta Branch Office." AKUMULASI: Indonesian Journal of Applied Accounting and Finance 1, no. 2 (2022): 111–21. http://dx.doi.org/10.20961/akumulasi.v1i2.374.

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This research was conducted at PT Askrindo (Persero) of the Surakarta Branch Office. This study aimed to investigate the management of accounts receivable and the implementation of the management of accounts receivable running within the company whether they are in accordance with the policies in force in the company. This study uses descriptive data analysis method. The results of this study indicate that the implementation of accounts receivable management at PT Askrindo (Persero) of the Surakarta Branch Office, which includes the recognition, recording, classification, and accounts receivab
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Rahayu, Ketut Eny, C. Ardina, and M. Sumartana. "Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 152–57. http://dx.doi.org/10.31940/jasafint.v3i2.2144.

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The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation.
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Fransisca Candra Sutrisno and A. Soerjowardhana. "The Role Of Account Receivables In Handling Delays In Billing Account (Invoices) At The Aruss Hotel Semarang." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2023): 65–76. http://dx.doi.org/10.55606/icesst.v2i2.285.

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This final project aims to explain the role of accounts receivable in handling delays in collection of receivables (invoices) at the Aruss Hotel Semarang. The data collection method used in this study is a study of secondary documents, so that accurate data can be obtained regarding the role of efforts to handle late collection of receivables. There are various causes for late payment of receivables, one of which is the length of time for disbursing funds so that payments exceed the due date given. The results that can be obtained from this study are that accounts receivable have an important
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Effendy, Marwan, Yoyon Supriadi, and Nyuantasari Nyuantasari. "Analisis Perputaran Persediaan Dan Perputaran Piutang Terhadap Kinerja Kemampulabaan Perusahaan." Jurnal Ilmiah Manajemen Kesatuan 3, no. 3 (2015): 188–202. http://dx.doi.org/10.37641/jimkes.v3i3.832.

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Inventory turnover and accounts receivable turnover has a strong relationship in generating profitability of the company. Inventory turnover and accounts receivable tumover that will either lead to good profitability as well. The purpose of this study was to determine how the inventory turnover company, how the accounts receivable turnover company, how inventory turnover influences the profitability of the company, how the accounts receivable tumover influence the profitability, how the inventory turnover and receivables turnover influence the profitability. The research method was used a desc
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Gerasimova, L. "Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction." Auditor 7, no. 2 (2021): 39–50. http://dx.doi.org/10.12737/1998-0701-2021-7-2-39-50.

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Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.
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Liudmyla, Jaremenko. "FORMATION OF ACCOUNTING INFORMATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE." University Economic Bulletin 36/1 (April 17, 2018): 147–54. https://doi.org/10.5281/zenodo.1219770.

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The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables. Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and paya
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BONDARENKO, Olha, and Iryna MASIUK. "Ways to improve minimization of receivables and payments and management by them." Economics. Finances. Law, no. 4 (April 17, 2020): 26–29. http://dx.doi.org/10.37634/efp.2020.4.5.

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Introduction. To date, every entity has faced accounts receivable and payable. There are times when debt becomes overdue. An entity cannot repay its debt because debtors do not repay their debt. In fact, receivables and payables are closely linked, which in turn has a negative effect on the balance sheet and financial performance of any counterparty. This article discusses cases of arrears and ways of overcoming (reducing) accounts receivable and payables. The purpose of the paper is to study the factors that influence the increase in accounts receivable and payable within the internal and ext
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Rifqi, Naufal, and Agus Iskandar. "Seleksi Pemilihan Staff Account Receivable dengan Penerapan Sistem Pendukung Keputusan Kombinasi Metode WASPAS dan ROC." Journal of Computer System and Informatics (JoSYC) 5, no. 1 (2023): 127–35. http://dx.doi.org/10.47065/josyc.v5i1.4619.

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Appropriate Account Receivable staff must be qualified, have skills, and exhibit traits that are suitable for the duties and responsibilities associated with receivables management. Errors in staff selection can potentially create problems in the management of receivables, result in delays in the collection of funds, and pose a greater risk of loss to the company. Therefore, the selection and selection of qualified Account Receivable Staff is a very key factor in achieving optimal financial performance. Selection in the selection of Account Receivable staff has several criteria, namely Educati
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Dissertations / Theses on the topic "Account receivable"

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Viklund, Emmelie, and Emma Wallvik. "Dependence of Strategic Management in Account Receivable Collections." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-100008.

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Базяєва, М. А. "Облік і контроль дебіторської заборгованості на прикладі ТОВ «ПРОМДРІМЛАЙТ»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Baziaieva.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку дебіторської заборгованості. Розглянуто напрямки вдосконалення організаційно-методичних питань функцій обліку та контролю дебіторської заборгованості в сучасних умовах. У роботі досліджено недоліки існуючої системи обліку та контролю дебіторської заборгованості на основі діяльності ТОВ «ПРОМДРИМЛАЙТ». Проаналізовано структуру та динаміку дебіторської заборгованості. Запропоновано для вирішення проблем виникнення і погашення дебіторської заборгова
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Marková, Kristýna. "Faktoring v účetnictví a praktický pohled." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206285.

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This diploma thesis is concerned with a financial tool called factoring. It involves an assignment of account receivables before their maturity date onto the factoring company and thus taking over their administration while providing immediate cash to the original creditor in order to sustain liquidity. Legislation of this method of financing is not yet fully resolved therefore it is crucial to focus primarily on the ecnomic substance of individual contracts. Basically, there are two major types of factoring: recourse and non-recourse depending on the level of assumed risk, together with trans
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Bunda, Olga, and Mariia Pirkhun. "Audit of accounts receivable of the enterprise." Thesis, ФО-П Шпак В. Б, 2016. https://er.knutd.edu.ua/handle/123456789/3128.

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Lukalapu, Sushma. "Billing and receivables database application." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1618.

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The purpose of this project is to design, build, and implement an information retrieval database system for the Accounting Department at CSUSB. The database will focus on the financial details of the student accounts maintained by the accounting personnel. It offers detailed information pertinent to tuition, parking, housing, boarding, etc.
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Caster, Paul 1951. "The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331449/.

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The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
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Мурашев, Н. Н., та N. N. Murashev. "Финансовые методы управления дебиторской задолженностью на предприятии: проблемы и пути их решения : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93323.

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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозн
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Лозінська, А. С. "Облік, контроль та аналіз розрахунків з дебіторами і кредиторами (на прикладі ТОВ «Варта-Агро»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Lozinska.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської і кредиторської заборгованостей. Проаналізовано економічну сутність та поняття, характеристику за міжнародними та вітчизняними стандартами, проблематику обліку та контролю коштів у розрахунках, практичні засади здійснення обліку та контролю на досліджуваному підприємстві, фінансову стійкість, ефективність використання оборотних коштів та платоспроможність підприємства ТОВ «Варта-Агро». Запропоновано впровадити доповне
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Hatamoto, Luis Otavio Pavan. "Modelo de provisionamento de perdas de crédito em empresas do varejo." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17738.

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Submitted by LUIS OTAVIO PAVAN HATAMOTO (luis_hatamoto@hotmail.com) on 2017-01-10T18:35:12Z No. of bitstreams: 1 LuisHatamoto-TeseMestrado.pdf: 1852048 bytes, checksum: bc6eb8138880413b55d2b36836dc2d21 (MD5)<br>Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Boa Tarde, Prezado Luis Por favor corrigir os seguintes itens: Tirar o acento de Getulio Titulo em letras maiúsculas - alterar nas página que houver o titulo No fim da página fica apenas São Paulo tirar o - SP Campo de Conhecimento: Finanças e Economia de Empresas (alterar nas páginas que houver campo de co
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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

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Books on the topic "Account receivable"

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Service, U. S. Customs, ed. Financial management: Customs did not adequately account for or control its accounts receivable : report to the Commissioner, U.S. Customs Service. The Office, 1993.

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Sutyagin, Vladislav. Valuation of the rights requirements (debt receivable): theory and practice. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013696.

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The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessm
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Minnesota. Dept. of Finance., ed. Accounts receivable pilot report. State of Minnesota, Dept. of Finance, 1997.

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Corporation, SBT, ed. SBT accounts receivable: Billing, inventory control, and accounts receivable, accounting program. SBT Corp., 1990.

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United States. Internal Revenue Service. Accounts receivable: Reports catalog. Dept. of the Treasury, Internal Revenue Service, 1992.

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Salek, John G. Accounts Receivable Management Best Practices. John Wiley & Sons, Ltd., 2006.

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Accounts, Connecticut Auditors of Public. Performance audit report: Accounts receivable. Auditors of Public Accounts, 1999.

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New York (State). Dept. of Audit and Control. Division of Management Audit., ed. Management of the state's accounts receivable: Staff report. State of New York, Office of the State Comptroller, Division of Management Audit, 1991.

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Gaggini, Fernando Schwarz. Securitização de recebíveis. Livraria e Editora Universitária de Direito, 2003.

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Walia, Tirlochan S. Credit policy of the firm and issues in cost of financing accounts receivable: Another look. Credit Research Foundation, 1986.

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Book chapters on the topic "Account receivable"

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Lessambo, Felix I. "Account Receivables." In Financial Statements. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_4.

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Lessambo, Felix I. "Account Receivables." In Financial Statements. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_4.

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Okungbowa, Andrew. "Accounts Receivable and Accounts Payable." In SAP S/4HANA Financial Accounting Configuration. Apress, 2022. http://dx.doi.org/10.1007/978-1-4842-8957-0_14.

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Silva, Titus De. "SP 038 Accounts Receivable." In Integrating Business Management Processes. Productivity Press, 2020. http://dx.doi.org/10.4324/9781003042846-107.

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Okungbowa, Andrew. "Defining FI Accounts Receivable and Accounts Payable." In SAP ERP Financial Accounting and Controlling. Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_14.

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Lighter, Donald E. "Advantages of Computerized Billing and Accounts Receivable." In Buying Equipment and Programs for Home or Office. Springer New York, 1987. http://dx.doi.org/10.1007/978-1-4612-4708-1_11.

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Jelovsek, Frederick R. "Questions for the Patient Accounts/Receivable Manager." In Doctor’s Office Computer Prep Kit. Springer New York, 1985. http://dx.doi.org/10.1007/978-1-4612-5100-2_6.

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Lack, Jonathan H. "How to Manage Accounts Receivables Better." In Plan to Turn Your Company Around in 90 Days. Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4669-5_3.

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Kapadia, Parth, Bintu Kadhiwala, Tejaswini Bahurupi, Het Dalal, Siddhi Jariwala, and Kshitij Naik. "A Novel Approach for Forecasting Account Receivables." In ICT Systems and Sustainability. Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-5987-4_79.

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Shi, Keyu. "Study on the Efficiency of Accounts Receivable Utilization." In Proceedings of the 2023 International Conference on Economic Management, Financial Innovation and Public Service (EMFIPS 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-441-9_20.

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Conference papers on the topic "Account receivable"

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Arora, Pragya, Lohith Desu, Ashish Kumar, Ravi Kumar S, and Adriana Marinescu. "Enhancing Profitability through AI-Optimized Accounts Receivable: Reducing Cash Conversion Cycles." In 2024 International Conference on Electrical, Computer and Energy Technologies (ICECET). IEEE, 2024. http://dx.doi.org/10.1109/icecet61485.2024.10698580.

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Paramasivan, Manju, and M. Baskar. "Prediction of Accounts Receivables for Customers Using Enhanced Machine Learning Models." In 2025 2nd International Conference on Research Methodologies in Knowledge Management, Artificial Intelligence and Telecommunication Engineering (RMKMATE). IEEE, 2025. https://doi.org/10.1109/rmkmate64874.2025.11042411.

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Zhao, Shufen. "Research on Financial Risk Early Warning of Accounts Receivable Based on RPA and BP Neural Network." In 2024 8th Asian Conference on Artificial Intelligence Technology (ACAIT). IEEE, 2024. https://doi.org/10.1109/acait63902.2024.11021798.

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Chih-Young Hung. "Evaluation of Account Receivable Collection Alternatives with Fuzzy MCDM Methodology." In 2006 IEEE International Conference on Service Operations and Logistics, and Informatics. IEEE, 2006. http://dx.doi.org/10.1109/soli.2006.236287.

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Hung, Chih-Young, Yiming Li, and Yi-Hui Chiang. "Evaluation of Account Receivable Collection Alternatives with Fuzzy MCDM Methodology." In 2006 IEEE International Conference on Service Operations and Logistics, and Informatics. IEEE, 2006. http://dx.doi.org/10.1109/soli.2006.328889.

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Liu, J. L. "Study on the Factoring Model of Account Receivable Management for Chinese Enterprises." In 2015 International Conference on Social Science, Education Management and Sports Education. Atlantis Press, 2015. http://dx.doi.org/10.2991/ssemse-15.2015.570.

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Li, Aiqin. "Discussion on internal control of account receivable of small and medium-sized enterprises." In Proceedings of the 4th International Conference on Humanities Science, Management and Education Technology (HSMET 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/hsmet-19.2019.9.

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Nasution, Febriansyah, Warih Puspitasari, and Muhardi Saputra. "Automation Financial Processing in Account Receivable for Integrated Hospital System using ERP and Quickstart Approach." In ICFET 2020: 2020 The 6th International Conference on Frontiers of Educational Technologies. ACM, 2020. http://dx.doi.org/10.1145/3404709.3404759.

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Kuksova, Irina, and N. Bugakova N.S. "METHODOLOGY OF ANALYSIS OF ACCOUNTS RECEIVABLE OF THE ENTERPRISE." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_104-109.

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In modern market relations, no company can avoid the occurrence of receivables. The creditor organization uses it as an extension of the sale of its products, works or services, and the debtor organization considers it as an opportunity to use additional working capital. Accounts receivable means the funds available to the enterprise that are diverted from the turnover, which has a negative impact on the financial condition of the economic entity. The growth of accounts receivable often leads to a crisis situation in the enterprise. The article considers the nature of accounts receivable, the
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Proskurina, M., and Tatyana Bezrukova. "FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_234-238.

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One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
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