Academic literature on the topic 'Accounting and analytical provision of accounts receivable management'
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Journal articles on the topic "Accounting and analytical provision of accounts receivable management"
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Hevchuk, Anna V., and Belle Christoffers. "Methodological Support for the Analysis of Debt Security in Agribusiness and Measures to Improve Its Level." Scientific Bulletin of Mukachevo State University. Series «Economics» 8, no. 3 (2021): 18–30. http://dx.doi.org/10.52566/msu-econ.8(3).2021.18-30.
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The relevance of the study lies in the fact that in modern competitive environment for effective business management, the analysis of settlements, namely the state of accounts receivable and accounts payable, which are an integral part of monetary relations and play an important role for risk assessment of the impact on the development of agribusiness is important. The purpose of this study is to improve the methodological support for the analysis of debt security in agribusiness and measures to improve its level as an effective way to manage settlements. Methodological techniques for comparing indicators and ratio analysis techniques were used to analyse calculations. The approaches of scientists to organise the analysis of settlements and debt security assessment in agribusiness are summarised and two phases are highlighted: 1) providing analysis; 2) organising the analytical process. Provisions are determined for the organisation of settlements analysis in terms of tasks, objects, subjects, frequency and stages which include: analysis of structure and dynamics of settlements, analysis of turnover of accounts receivable and payable; analysis of quality of settlements and assessment of debt security. A model of settlement analysis methodology has been proposed with the separation of debt security assessment, accounting and evaluation based on an integral indicator which includes: debt load indicators, structure indicators, quality indicators, and turnover indicators. It has been found that the improvement of methodological support through the introduction of the debt security assessment methodology provides ample opportunities for a comprehensive analysis of agribusiness calculations, enables the identification of threats and is the result of a detailed analysis of calculations. A matrix of measures to improve debt security is considered. The practical value of scientific work lies in the introduction of methods of analysis of settlements with the assessment of debt security, which will control the status of settlements with counterparties, reduce the risk of non-repayment of receivables, determine the need for additional resources to cover accounts payable and contribute to risk reduction
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Tomchuk, Viktor. "WAYS TO IMPROVE THE ACCOUNTING OF SETTLEMENT TRANSACTIONS." Three Seas Economic Journal 4, no. 1 (2023): 88–97. http://dx.doi.org/10.30525/2661-5150/2023-1-10.
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The purpose of the article is to consider the method of accounting for settlements with debtors and creditors and to determine directions for its improvement. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of practical accounting tools for settlement transactions. In the process of research and systematization of the obtained results, general scientific and special methods were used: abstract-theoretical, historical, dialectical, induction and deduction, analysis and synthesis, formalization and comparison. Results. It has been proven that the quality of accounting organization is important today, as it contributes to the organization of information, transparency and reliability of data on transactions with debtors and creditors, and also provides minimum guarantees of reality, completeness and legality of the given information on calculations for users of financial statements. Timeliness of payments is important for both the debtor and the creditor, and its provision depends to a large extent on the correct organization of accounting and day-to-day control. The availability of information on the amount of bad and overdue debts in the financial statements of economic entities would allow both internal and external users to make effective management decisions, which is extremely important in the context of European integration of the domestic economy. Practical implications. It is proposed to make an improvement that will unite all information about receivables and payables, make it integral and allow users, in particular the head of the enterprise, to receive complete information about the state of indebtedness to debtors and creditors for received goods and services, provided works. The analytical accounting statement of the extended balance to account 63 "Settlements with suppliers and contractors" will help in practical activities to prevent errors in the presentation of information in financial statements, and management personnel to make operational management decisions. It is possible to solve the problems of the company's accounts payable accounting by improving the procedure of applying individual elements of the accounting method on the basis of identifying systemic connections between them. The information from the above analytical accounts to account 66 "Settlements for Employee Benefits" will allow management to track salary trends not only by employee groups but also by type of benefit. For the rational organization of accounting of accounts payable at enterprises, it is suggested to use a special analytical table, which will highlight the debt in the section of each supplier according to contracts, the terms of debt repayment according to the schedule and actually. This document must reflect all transactions the company has made with a particular supplier during the year (receipt of goods and services for a particular delivery; receipt of a subscription for a particular delivery; payment of arrears for a previously received delivery). Value/originality. The above-mentioned possibilities will contribute to the improvement of the organization and accounting of the accounts, to the reduction of receivables and payables, and to the strengthening of the financial position of the company.
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Zhuk, Valerii, Tanislav Vasylishyn, Oleg Kantsurov, Oksana Prokopyshyn, and Yevhen Stupnytskyi. "Improvement of Accounting of Certain Assets and Provisions in the Conditions of the Global Covid-19 Pandemic Impact: Example of Ukraine." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (September 5, 2022): 1380–93. http://dx.doi.org/10.37394/23207.2022.19.124.
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The global pandemic due to the spread of coronavirus COVID-19 has caused an economic crisis that mankind has not known since the Great Depression of the 1930s. The post-pandemic crisis has affected all areas of socio-economic life in all countries of the world. Under these conditions, it is especially important to study such transformational effects, the source of which should primarily be the data of accounting and financial reporting of business entities. The article is devoted to the study of the transformational impacts of the global COVID-19 pandemic on accounting of certain types of assets and provisions and the development of the directions of its improvement in the conditions of such impacts, focusing on the example of Ukrainian business. The article focuses on the role of the accounting and business disclosure in reporting on the conditions of the global COVID-19 pandemic; the objects of the accounting sensitive to the influence of COVID-19 have been carried out. Possible directions for improving the accounting of inventories, accounts receivable, financial investments (debt instruments), and provisions for future payoffs and payments due to the effects of the global COVID-19 pandemic have been given. The prospects for further research are to improve the proposals and practical recommendations presented in the research, as well as the development and practical testing on their basis of accounting and analytical models for assessing possible future risks of the COVID-19 pandemic for management purposes and to disclose risk assessment in financial reporting.
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KIBYSH, Oleksandra. "Accounting and analytical system for settlement with receivables." Economics. Finances. Law 2/2025, no. - (2025): 56–59. https://doi.org/10.37634/efp.2025.2.12.
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The paper explores the issue of managing accounts receivable of Ukrainian enterprises under conditions of economic instability. It emphasizes the impact of accounts receivable on liquidity, solvency, and financial stability. The study analyzes the interpretations of the concept of accounts receivable provided by various authors and examines diverse approaches to its management. The primary causes of increasing accounts receivable are highlighted, including poor payment discipline among counterparties, inadequate monitoring, and insufficient accounting practices. The paper proposes key directions for optimization, such as implementing systematic monitoring of receivables, developing effective credit policies, conducting regular inventories, adopting legal measures for debt collection, and automating accounting processes. Special attention is given to the legal and regulatory framework in Ukraine governing the accounting, monitoring, and repayment of accounts receivable. The research underscores the importance of improving managerial processes to mitigate risks and maintain financial stability in enterprises. The role of systematic control mechanisms and their integration into financial strategies is outlined as a significant step toward reducing overdue debts and preventing potential financial losses. Additionally, the analysis highlights the critical need for efficient interaction with counterparties to ensure timely settlements. The paper concludes by emphasizing that the enhancement of receivable management contributes not only to the preservation of the financial stability of individual enterprises but also to the strengthening of their competitive position in the market. Furthermore, the study provides recommendations for implementing modern digital tools, improving the culture of financial responsibility, and fostering a legal environment conducive to resolving issues related to accounts receivable. In summary, the research offers a comprehensive view of the accounts receivable management challenges faced by Ukrainian enterprises, alongside practical solutions aimed at optimizing receivable processes, mitigating financial risks, and fostering long-term business sustainability in a volatile economic environment.
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Ivanova, T. N. "Accounting policy of receivables at construction enterprises." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 136–43. http://dx.doi.org/10.32347/2707-501x.2020.46.136-143.
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Analysis of existing approaches to the organization of accounting processes at the enterprise shows that an important element of the accounting policy of the construction company is to create approaches to accounting for receivables in the system of settlements with customers and its reflection in the financial statements. The formed accounting policy on receivables significantly affects the value of financial condition and performance of the enterprise.
 The purpose of the study is to analyze existing approaches to determining the accounting policy in terms of receivables, improving the accounting process and improving the efficiency of settlements in construction companies in modern business conditions.
 The article considers the existing requirements of the legislation on the accounting policy of settlement operations of the enterprise, the procedure for creating a reserve for doubtful debts, receivables write-off. The provisions of the accounting policy of receivables proved needed to be clarified and detailed in order to improve the efficiency of settlement management and financial condition of the enterprise.
 It is proposed to develop a work plan of accounts, job descriptions of the accountant for settlement operations, document flow schedule (in particular in terms of settlement operations), registers of analytical accounting of receivables and other applications that directly regulate the accounting of receivables in the system of settlements with buyers. enterprise. The proposed elements of the accounting policy relate to the debts of customers and are subject to disclosure in the Order on the accounting policy of the enterprise. Adherence to the developed elements of accounting policy will provide reliable information on the company's settlements with debtors, rationally organize the accounting of receivables in the system of settlements with customers, to obtain reliable and complete information about the debt.
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., SUMINI. "Management Accounting System, Internal Control of Credit Sales and Accounts Receivable Collections in Bakery Industry." International Journal of Finance & Banking Studies (2147-4486) 9, no. 3 (2020): 105–11. http://dx.doi.org/10.20525/ijfbs.v9i3.812.
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This study aims to analyze the management accounting system, internal control of credit sales and accounts receivable collections in bakery industry. The novelty of this paper is to find out the results of bakery industy by considering a specific topic of financial issues. Every company has a role in the provision of credit problems but one of the most efficient ways for increasing sales is the provision of credit. However, basically credit sales have considerable customer risks who are not supposed to pay on accounts or customer who are not willing to pay for some reasons. To minimize these risks regarding the provision of credit, the company manager must be careful in selecting prospective customer before approving credit sales. This bakery industry is a company engaged in production and sales of bread and pastries. Based on research conducted by the author, the author asked the question whether the procedure of credit sales of accounts receivable collection has implemented internal control or not. The research method used is a library at the research field. Based on the result of this study, it concluded that the company sales of the applicable credit are in considerable amount, but the accounts receivable collection still has a few weaknesses which allow overdue customers to proceed the purchase orders. It is preferably to customers who have an overdue to be given limitation in ordering goods.
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Demchenko, Tetyana. "ACCOUNTING AND ANALYTICAL SUPPORT FOR ACCOUNTS RECEIVABLE MANAGEMENT OF ENTERPRISES IN THE CONTEXT OF AUTOMATION." Economies' Horizons, no. 2(31) (May 19, 2025): 92–99. https://doi.org/10.31499/2616-5236.2(31).2025.330127.
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The article explores the specific features of accounting and analytical support for accounts receivable management in the context of the digital transformation of food industry enterprises. It is noted that in conditions of growing receivables and increased financial risks, the implementation of modern information technologies into accounting, analysis, and control processes is becoming increasingly relevant. The key directions for improving accounting processes through automated systems are identified. An analysis of the dynamics of accounts receivable over the past three years is conducted, revealing divergent trends and the need for an individual approach to receivables management. Special attention is given to correlation-regression analysis, which demonstrates a relationship between net income and accounts receivable levels. The advantages of automation are considered, including the reduction of the human factor, enhanced transparency of settlements, and improved timeliness of managerial decision-making. The necessity of integrating accounting systems with analytical information platforms is substantiated, as this integration not only improves financial management efficiency but also strengthens the financial stability of enterprises in a competitive environment. Automation also facilitates rapid access to up-to-date information, which is especially important in volatile markets and amid rising counterparty insolvency risks. The article provides practical recommendations for enhancing accounting policies aimed at minimizing accounts receivable, reducing doubtful debts, and establishing an effective system for monitoring payment discipline. The findings can be used by enterprises to strengthen the reliability of business partnerships, improve financial analytics, and support informed managerial decisions
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Abedin, Md Thasinul. "The Embellishment of Bottom Line through Hyperbole of Accrued Earnings: A Case of Deliberate Earnings Management of a Non-bank Financial Institution Enlisted in Dhaka Stock Exchange and Chittagong Stock Exchange." Business and Management Studies 2, no. 4 (2016): 42. http://dx.doi.org/10.11114/bms.v2i4.2009.
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The study has tried to find out the key parameters through which a non-bank financial institution can embellish its earnings. The study has found that loan loss provisions increases in line with the increase in loan and advances and interest suspense. Moreover, non-bank financial institutions always report other assets except accounts receivable figure which foreshadows an existence of deliberate inflation of earnings. The study has found a positive impact of total loan loss provisions and interest suspense on accrued income, a clear message that non-bank financial institutions always report more accrued earnings to safeguard their profit. Increase in accrued income in line with total loan loss provision and interest suspense is also validated by increase in accrued income with respect to other assets except accounts receivable figure even though the impact of other assets on accrued income is insignificant at 5% level, an accounting channel through which excess other assets except accounts receivable would be inflated for excess increase in accrued income. The study has deduced that other assets except accounts receivable is a reserve bank for discretionary inflation of earnings even though it is insignificant. The study has used time series monthly data of International Leasing and Financial Services Limited, a non-bank financial institution from 2009-2015 reported in the Statement of NBDC sent to Bangladesh Bank each month. Two-time series models have been used in this study. The first model has tried to find out the impact of loan and advances, interest suspense, and other assets except accounts receivable on total loan loss provision. In the first model, there is a significant impact of loan and advances, interest suspense, and other assets except accounts receivable on total loan loss provision. The second model has tried to discern the impact of total loan loss provision, interest suspense, and other assets on accrued income along with other independent variables namely-loan and advances, total fixed assets, and operating income. The study has found a significant positive impact of total loan loss provision and interest suspense on accrued income and insignificant impact of other assets except accounts receivable on accrued income. For both models, there is no long-run relationship among the variables.
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MULYK, Tetiana, Olena TOMCHUK, and Lidiia FEDORYSHYNA. "ANALYTICAL PROVISION OF THE ENTERPRISE'S DEBT IN THE CONTEXT OF CRISIS MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 146–60. http://dx.doi.org/10.37128/2411-4413-2019-1-12.
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The system of analytical support of the enterprise in conditions of crisis management is investigated. The approaches to understanding the essence of crisis management, its purpose, role and the basic requirements to the formation of the system of crisis management are specified. It is established that the crisis management of the enterprise is a complex system that is different in its strategic nature and aims at eliminating of possible and existing problems in its activities by developing and implementing a special program using the full potential of modern management. It is established that the crisis management system should provide an appropriate approach to the enterprise's debt in order to effectively manage it, to ensure optimum balance between receivables and accounts payable, to prevent the occurrence of overdue debts, to systematically monitor the calculations, and so on. The analysis of receivables and accounts payables by branches of Ukraine is carried out and the significant excess of receivables is noted. It is indicated that the management of the enterprise will be interested in information on: the amount, dynamics, composition and structure of its indebtedness; quality of debt; the reasons that caused the occurrence and existence of debt; the frequency of occurrence and repayment of debts; influence of debt on the financial condition of the enterprise; the expediency of investing in an enterprise's debt, etc. It is established that the purpose of analysis of receivables and accounts payable is to identify the amount of justified and unreasonable debt; changes for the analyzed period, the reality of receivable and amounts payables, reasons and the prescription of accounts receivable. In this regard, the analysis of receivables and accounts payables is an important part of the financial analysis at the enterprise and allows you to identify not only the indicators of current and prospective solvency of the enterprise, but also factors influencing their dynamics, as well as assess quantitative and qualitative tendencies in the financial state of enterprises in the future. It is determined that in the process of organization of debt analysis it is necessary to separately evaluate and study the availability, composition and structure of the company's debt, its frequency, quality and causes, including overdue. To study the composition and structure of the debt, its dynamics it is appropriate to make special analytical tables, graphs, drawings. In the course of the analysis it is also appropriate to compare the amounts of receivable and payables. According to the results of this comparison, the following factors can be identified: increase or decrease of receivables; increase or decrease in payables. It is stated that the management of receivable and accounts payables at the enterprise is the process of development and implementation of managerial decisions regarding the consistency of their size and speed of the movement in time, providing the necessary profit and optimal amount of available funds. The main components of the enterprise debt management system are presented in the article.
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Slesarenko, G. V., and T. D. Bobyleva. "ROLE OF ACCOUNTS RECEIVABLE IN ACCOUNTING (FINANCIAL) STATEMENTS." Bulletin of Udmurt University. Series Economics and Law 32, no. 4 (2022): 656–61. http://dx.doi.org/10.35634/2412-9593-2022-32-4-656-661.
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Receivables in the financial statements are an important element that reflects the amount of an organization's funds diverted from turnover, those that are expected to be received in the near future. At the same time, receivables differ in terms of maturity, quality and it is necessary to analyze them in order to understand what share of the total amount of debt will actually return to the turnover of the organization. For analysis, you need to set up the accounting and analytical collateral system so that the entire accounts receivable management system is tailored to the needs of the users of this information. Understanding how much funds we actually have to pay off accounts payable, we can ensure the timely repayment of the organization's debts and improve solvency indicators. The organization's revenue reflects the amount of funds invested in production and commercial operations taking into account the profit received, therefore, its financial stability depends on the speed of the refund. Thus, accounts receivable management is a process aimed at improving its quality, return rate and more efficient use of funds. Performance indicators of accounts receivable reflect the speed of their circulation; their calculation and correct interpretation are an important element of analysis. The article provides an example of how the change in receivables affects the key performance indicators of the organization. Using this method, you can in practice calculate the performance indicators of the use of receivables for making decisions regarding their optimization.
Dissertations / Theses on the topic "Accounting and analytical provision of accounts receivable management"
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Шехтерлє, Р. Р. "Сучасні аспекти обліково-аналітичного забезпечення управління дебіторською заборгованістю підприємства (на прикладі ТОВ «Телекарт-Прилад»)". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9633.
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У роботі розглядаються теоретичні аспекти визначення особливостей обліку дебіторської заборгованості згідно Національних та Міжнародних стандартів фінансової звітності; виокремлення дискусійних питань в межах обліково-аналітичного забезпечення управління дебіторською заборгованістю підприємства.<br>Diploma thesis deals with theoretical aspects of determining the characteristics of accounts receivable in accordance with the National and International Financial Reporting Standards; the identification of discussion issues within the accounting and analytical support for the management of receivables of the enterprise.
Book chapters on the topic "Accounting and analytical provision of accounts receivable management"
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Savchenko, A. M., and O. O. Kibysh. "MANAGEMENT OF THE COMPANY'S ACCOUNTS RECEIVABLE AND ITS ACCOUNTING AND ANALYTICAL SUPPORT." In Information systems and technologies for managing socio-economic processes in sectors of the economy. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-351-4-2.
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Soldatova, Liubov Ivanovna. "Formirovanie uchetno-analiticheskoi informatsii o raschetakh s postavshchikami i pokupateliami." In Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance. Publishing house Sreda, 2022. http://dx.doi.org/10.31483/r-104701.
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Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.
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Podolianchuk, Olena. "ACCOUNTING FOR COST MANAGEMENT OF AGRICULTURAL ENTERPRISES." In Theoretical and practical aspects of science development. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-355-2-6.
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The everyday activities of business entities are associated with incurring various types of expenses. The final result of the activity depends on the amount of expenses. Therefore, every enterprise strives to minimize them, which can be achieved thanks to their effective management. The purpose of the scientific research is to substantiate the content of the category "costs" and to reveal the practice of their accounting in order to make proposals for improving the accounting support for their management by agricultural enterprises. The object of the study is the accounting system of activity costs in agricultural enterprises. The subject of the study is the theoretical-methodical and scientific-practical principles of cost accounting of agricultural enterprises. General scientific and special methods became the theoretical and methodological basis of scientific research: abstract-logical (for theoretical generalizations of research results and formulation of conclusions); tabular (for clarity of presentation of the material), grouping (for summarizing the research results), hypotheses and assumptions (for substantiating one's opinion). The information base of the research was legislative and sub-legal normative legal acts of Ukraine, publications in periodicals, monographs, works of domestic authors, Internet resources. In order to determine the adaptation of the national accounting system to international requirements, the normative and legal provision of cost accounting according to national and international standards was analyzed. According to the results of a thorough study of the legislative framework and scientific opinions, it was determined that costs characterize the cost of the enterprise's production and economic activity and express real production relations in the market environment. In order to expand and detail information about costs for management purposes, approaches to 180Olena Podolianchuktheir classification were analyzed and disclosed. The importance of studying the nature of unforeseen costs that may arise as a result of force majeure or emergency situations was noted. The factors that affect the amount of costs are disclosed. It was determined that cost management is a system of interrelated elements (subject, object, task, tools, methods), which has the corresponding functional aspects (organization, planning, accounting, control, analysis, regulation). The purpose and task of cost accounting of agricultural enterprises is defined. The individuality of the list of expenditure items was noted, which may vary depending on the types of activities carried out and the specifics of the production of certain types of products. The characteristics of the accounts used for cost accounting are revealed. It was found that each enterprise must independently create, adjust and apply such a cost accounting system that would most accurately reflect its needs at a specific moment or period of activity. The lack of regulation of accounting for transaction costs and the interest of scientists in their essence were revealed. It was found out that it is information about transaction costs that will enable the enterprise to successfully compete on the market. Proposals regarding the organization of accounting for transaction costs and the procedure for documenting were studied. In order to ensure the formation of objective information for the analysis of transaction costs and making rational decisions, a scheme for their formation by agricultural enterprises is proposed. It is proposed to use subaccount 973 "Transaction expenses" of account 97 "Other expenses" and detail it in an analytical section in the accounting system.