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Journal articles on the topic 'Accounting and analytical provision of accounts receivable management'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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 comparin

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2

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 t

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3

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 asse

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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 directio

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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

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6

., 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 r

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7

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,

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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 m

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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

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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 o

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Iin Andrayanti. "Internal Control Analysis towards the Accounts Receivable Accounting System at STIAMI Institute." Ilomata International Journal of Tax and Accounting 1, no. 1 (2019): 1–11. http://dx.doi.org/10.52728/ijtc.v1i1.38.

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This research aims to reveal how internal control of the accounts receivable system, obstacles faced on the internal control applied, and the endeavors made to reduce it at STIAMI Institute. This research use descriptive-analytical methods to determine the implementation of internal control and account receivable system. Based on the result of the research, internal control towards the account receivable accounting system implemented on STIAMI is quite efficient, indicated by the independence of the audit committee or the internal supervisory unit (ISU) in which are right under the head of STI

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Andrayanti, Iin. "Analysis of Internal Control of the Accounts Receivable System at Sekolah Tinggi Ilmu Administrasi Mandala Indonesia (STIAMI)." Technium Social Sciences Journal 18 (April 7, 2021): 395–403. http://dx.doi.org/10.47577/tssj.v18i1.3120.

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Accounts receivable is one of the great assets of current assets. Internal control is one way to anticipate the risk of fraud and to avoid negative that can arise due accounts. Internal control system has many elements that need to be designed, the system of separation of powers and separation of responsibilities - especially on the function and operation of the storage accounting functions in order to provide sufficient protection against the wealth, income and corporate accounts. This study was conducted to determine how the internal control of accounts receivable accounting system, what are

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Warmansyah, Julio. "Analysis of Standard Operational Procedure Hotel Using AHP to Get the Best Ranking Order." Teknois : Jurnal Ilmiah Teknologi Informasi dan Sains 11, no. 2 (2021): 31–38. http://dx.doi.org/10.36350/jbs.v11i2.111.

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Standard Operating procedure accounting system, controlling model management of hotel administration credit approval to facilitate the supervision of companies that will apply for credit. Credit meetings to be able to control the account provided by the credit facility. Direct meeting to ensure that all booking or activities that result in billing are billed directly to avoid. Credit card procedure to make sure the financial controller is responsible for developing a system and following procedures are placed. Foreign currency loss/gain, not front office to make sure all profit and loss associ

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BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writi

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15

Ilmayani, Nur Fitri, and Elfreda Aplonia Lau. "ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA." Research Journal of Accounting and Business Management 4, no. 1 (2020): 46. http://dx.doi.org/10.31293/rjabm.v4i1.4681.

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This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receiv

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16

Kotsupatryi, Mikhail, Kateryna Pylypenko, and Mykola Kucherenko. "Organizational and methodological basis of implementation and improvement of internal economic control of accounts receivable for non-commodity transactions." University Economic Bulletin, no. 47 (December 17, 2020): 75–81. http://dx.doi.org/10.31470/2306-546x-2020-47-75-81.

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The subject of the study is the organizational and methodological aspects of accounting and internal economic control of accounts receivable for non-commodity transactions. The purpose of the article is to improve them regarding to the internal economic control. The results of the study are in establishing the features of accounts receivable for non-commodity transactions and their accounting. This allowed us to identify the main problems, functions, directions and tasks of their internal economic control. The main measures for its improvement at the organizational (comprehensive audits) and m

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17

TOKMAKOVA, Elena G., and Anna Yu Kosmacheva. "DESIGN OF AN ANALYTICAL ACCOUNTING SYSTEM FOR INCOME AND EXPENSES OF A MANAGEMENT COMPANY IN THE HOUSING AND UTILITIES SECTOR." Tyumen State University Herald. Social, Economic, and Law Research 8, no. 1 (2022): 249–68. http://dx.doi.org/10.21684/2411-7897-2022-8-1-249-268.

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The peculiarity of the activities of housing and communal services management companies has a very significant impact on the organization of income and expense accounting. Various areas of activity, the variety and features of the services provided, the availability of VAT benefits for some of them require a special design of analytical accounting of income and expenses in order to obtain detailed reliable information necessary for effective management. The methodology of the study is based on the generally accepted paradigm of understanding analytical accounting of income and expenses as a sy

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18

Фатенок-Ткачук, Алла, Олена Скорук, Ілля Захарчук, and Роман Януш. "USE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING AND ANALYTICAL PROCESSES." Economic journal of Lesya Ukrainka Volyn National University 2, no. 38 (2024): 21–29. http://dx.doi.org/10.29038/2786-4618-2024-02-21-29.

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The beginning of a new era has led to the emergence of new factors that impede the effective operation of enterprises. One of these factors is the exponential growth of the amount of data that needs to be processed and analyzed in order to make effective management decisions. This leads to the need to develop or search for a software product aimed at collecting, analyzing and systematizing a large amount of data, as well as performing relevant tasks based on them that artificial intelligence is capable of. The article is aimed at researching and revealing the potential of using artificial inte

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19

Kunin, V. A., and S. G. Konkova. "The concept of quantitative accounting of factors of reduction of long-term accounts receivable cost." Economics and Management 29, no. 7 (2023): 823–32. http://dx.doi.org/10.35854/1998-1627-2023-7-823-832.

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Aim. To propose the concept of quantitative accounting of factors of long-term receivables cost reduction and to develop a methodical approach to the realization of the mentioned concept.Tasks. To identify the factors of cumulative decrease in the value of long-term receivables. To propose a methodology of its quantitative assessment for each of the factors. To study the sensitivity of cumulative decrease in the value of long-term receivables to changes in each of the factors.Methods. The research utilized a systematic approach to identifying and assessing the factors of long-term receivables

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Khmelyuk, Alona, and Marie Shahova. "ORGANIZATION OF ACCOUNTING AND ANALYSIS IN THE MANAGEMENT OF HIGHLY LIQUID ASSETS OF LARGE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 75–84. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271096pp75-84.

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The work provides a theoretical justification of the theoretical and methodological approaches to the accounting and analytical display of highly liquid assets. Based on the materials of reliable accounting reports of a large chemical enterprise, the basic principles of accounting organization and accounting policy of JSC "DNIPROAZOT" were determined. The accounting form (automated) and accounting registers are characterized. The formation of accounts for accounting of assets made it possible to establish the movement of assets and their transformation from medium liquid assets to highly liqui

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21

Кулинич, Мирослава, Катерина Мельник, Ірина Садовська та Дарина Мельник. "НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ОБЛІКУ ТА КОНТРОЛЮ РОЗРАХУНКІВ З ПОСТАЧАЛЬНИКАМИ ТА ПІДРЯДНИКАМИ". Economic journal of Lesya Ukrainka Volyn National University 3, № 39 (2024): 42–50. http://dx.doi.org/10.29038/2786-4618-2024-03-42-50.

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Annotation. The organization of accounting for accounts payable at any enterprise is quite important, because it contributes to the reliability, correctness and transparency of the display of data from settlement transactions with suppliers and contractors. The article discusses the peculiarities of accounting for payments with suppliers and contractors. The purpose of the article is to clarify the economic meaning of the terms "supplier", "contractor", "creditor debt" and to reveal their role in the country's economy. It was determined that accounts payable is the organization's debt to other

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Serova, Yu I., A. A. Khanova, and T. G. Gurskaya. "Models and algorithm for analyzing the register of debtors of an energy supply company based on the Loginom low-code platform." Proceedings of the Southwest State University 29, no. 1 (2025): 79–95. https://doi.org/10.21869/2223-1560-2025-29-1-79-95.

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Purpose of research. Analysis of system relationships and identification of patterns between the characteristics of a subscriber of an energy supply company and the amount of his receivables based on data analysis models and tools of the Loginom low-code platform.Methods. A classification of areas for the analysis of accounts receivable in power supply companies is given. It is shown that the study of accounts receivable situations in the context of the state of the organization and an individual debtor is possible on the basis of the data of the accounting system. For a detailed analysis of t

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Hanna, Panfilova, and Нala Liliia. "Development of organizational and economic approaches to the analysis of efficiency of activities of pharmacy as subjects of in-surance relations in national health care." ScienceRise: Pharmaceutical Science, no. 4(20) (August 31, 2019): 27–33. https://doi.org/10.15587/2519-4852.2019.177766.

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<strong>Aim</strong>: to develop a set of organizational and economic approaches to analyzing the effectiveness of pharmacy institutions as important subjects of insurance relations in national health care. <strong>Materials and methods.</strong> The study used data from the regulatory framework governing the accounting and reporting system in pharmacies, as well as data from special literature. The historical, analytical-comparative, system, logical, hypothetical-deductive, mathematical-statistical methods of scientific search and cognition are used. <strong>Results. </strong>As a r

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Polishchuk, O. T., and Y. O. Bernadska. "Accounting Provision of the Costs Management for the Production Quality." Business Inform 12, no. 515 (2020): 326–31. http://dx.doi.org/10.32983/2222-4459-2020-12-326-331.

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The article is aimed at researching the essence of costs for the quality of production, their importance and necessity, the reliability of reflection in the accounting system, which will ensure the efficiency of managerial decision-making and the introduction of a cost management system at the enterprise, including in terms of costs for the production quality. Approaches to the essence of quality costs are analyzed, researches of scientists on the need for such costs in the cost management system of enterprise and the production quality management system are substantiated. Approaches to the fe

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Deriy, Vasyl, and Inna Melnychuk. "Accounting, analysis and audit in management of economic security expenditures." Herald of Ternopil National Economic University, no. 1(91) (January 1, 2019): 197–208. http://dx.doi.org/10.35774/visnyk2019.01.197.

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Due to increasing globalization and competition, businesses have been forced to spend more time and money on taking measures aimed at economic security. Accounting, economic analysis, and audit play a significant role in the management of economic security expenditures since they make the management system more effective, reliable and sound. Therefore, this issue is currently of particular interest and needs to be interpreted. The purpose of the article is to examine the current state, challenges and future directions of improving accounting, economic analysis and audit in management of econom

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Sidorenko, Oleksandr, Tetiana Klymenko, and Valentina Glivenko. "SEPARATE ASPECTS OF ACCOUNTING OF THE RECEIVABLES AND DOUBTFUL DEBTS RESERVE." Problems and prospects of economics and management, no. 3(31) (2022): 201–12. http://dx.doi.org/10.25140/2411-5215-2022-3(31)-201-212.

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In the article, a scientific approach to distinguishing (highlighting) the types of receivables for which accruel of the reserve for doubtful debts is possible, that allows for a reliable assessment of re-ceivables and the provision of complete, true and unbiased information to users of financial statements for decision-making is proposed. The relevance of the issue of distinguishing the types of receivables for which it is possible to ac-crue a reserve for doubtful debts is justified, and the need to develop and implement the detailing of the relevant sub-accounts of the next order to accumul

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OSADCHA, G.G. "Management accounting in action: the regulatory method of cost accounting." Market Relations Development in Ukraine №6(253)2022 167 (October 25, 2022): 64–71. https://doi.org/10.5281/zenodo.7249718.

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The subject of the study –regulatory method of cost accounting in the management accounting system of manufacturing enterprises. The purpose of the article – practical implementation of the regulatory method by food industry enterprises in accordance with the current national accounting and tax legislation in the sequential preparation of documents for analytical accounting of expenses with the reflection of expenses on synthetic accounting accounts. Methodology. The work is built on the basis of the structural–logical method and a number of general scientific research m

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Tikhonova, I. M. "METHODICAL APPROACHES TO THE PROVISION OF INDUSTRIAL ENTERPRISE DEVELOPMENT BASED ON IMPLEMENTATION OF IFRS." Economic innovations 19, no. 1(63) (2017): 268–74. http://dx.doi.org/10.31520/ei.2017.19.1(63).268-274.

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The essence of the accounting process at enterprises as the basis for the management function is determined. The conceptual bases of formation of a methodical approach to management of development of industrial enterprise on the basis of implementation of principles, methods and procedures of International financial reporting standards are considered, the main of which is the principle of professional judgment and the definition of essence of economic processes on the basis of qualified subjective assessment. The main purpose of the study is to determine the essence of the accounting process a

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Татар, Марина Сергіївна, та Анна Олександрівна Мозгова. "ОБЛІКОВО-АНАЛІТИЧНИЙ ІНСТРУМЕНТАРІЙ УПРАВЛІННЯ ОБОРОТНИМ КАПІТАЛОМ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (29 грудня 2021): 52–61. http://dx.doi.org/10.32620/cher.2021.4.08.

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Global challenges cause many social and economic transformations in the economic entities activities, especially related to current assets, including disruptions in the inventories supply, increasing receivables due to breach of payment discipline of counterparties due to reduced sales of their own products during quarantine measures, reduced consumer solvency, devaluation of fiat money, etc., which makes it impossible to repay the debt on time, and the growth of receivables leads to the inability to repay their own accounts payable. The aim of the research is improvement the methodology and o

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Ovdii, Olena, Tetiana Redziuk, and Liudmyla Dukhnovska. "Peculiarities of accounting and information and analytical provision of import of services in conditions of martial law." Ukrainian Journal of Applied Economics and Technology 8, no. 4 (2023): 107–14. http://dx.doi.org/10.36887/2415-8453-2023-4-17.

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The introduction of martial law in Ukraine led to the need to adjust the legislative and regulatory field for the period of such a state of action. The importation of goods, works, and services into the customs territory of Ukraine in the conditions of war and calculations for their supply were changed and supplemented by regulations from the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine, the President of Ukraine, and the National Bank of Ukraine. Thus, after the declaration of martial law by the Decree of the President of Ukraine dated February 24, 2022, the National Bank of

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Yasyshena, Valentyna, and Viktor Pylyavets. "Model for improving organizational and methodological aspects of management accounting of intangible assets and goodwill." Herald of Economics, no. 1 (May 3, 2024): 129–44. http://dx.doi.org/10.35774/visnyk2024.01.129.

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Introduction. In the conditions of the rapid development of the informatization of the economy and the increased level of competition, there is a need to cover a wider range of objects of intangible origin in management accounting. This is due to the importance of intangible assets (hereinafter referred to as IA) and objects related to them, their growing influence on economic processes, which makes it necessary to improve the methodology and organization of their management accounting. The purpose of the article is the formation of a comprehensive model that will contribute to the improvement

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Watson, Kayleigh, and Pauric McGowan. "Emergent perspectives toward the business plan among nascent entrepreneur start-up competition participants." Journal of Small Business and Enterprise Development 26, no. 3 (2019): 421–40. http://dx.doi.org/10.1108/jsbed-02-2018-0038.

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Purpose The purpose of this paper is to examine how nascent entrepreneur perspectives towards the utility of the formal written business plan (BP) change before and after start-up competition (SUC) participation. Such focus is pertinent and timely given the enduringly contentious matter of BP creation for nascent entrepreneurs. Despite mounting criticisms, considerable resources continue to be expended on promoting the BP within educative and start-up support provision; the globally ubiquitous SUC phenomenon provides a prominent example of such promotion. Design/methodology/approach In-depth o

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Panichuk, O. V. "Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(57) (April 24, 2024): 25–33. http://dx.doi.org/10.26642/pbo-2024-1(57)-25-33.

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The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise. A content analysis of the existing definitions of the content of liabilities in the legal and accounting aspects at the level of national and international regulations and in the scientific literature is carried out. Based on the terminological analysis, it is substantiated that a liability is a present obligation of an entity arising from past events to perform a certain action in favor of another party to transfer assets to it which em

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Zhuk, Valerii, Yuliia Bezdushna, Nataliia Zhuk, and Olena Hryschenko. "POLICY FOR THE ASSESSMENT AND COMPENSATION OF DAMAGES FROM THE RUSSIAN FEDERATION’S AGGRESSION AGAINST UKRAINE." Academy Review 2, no. 63 (2025): 104–21. https://doi.org/10.32342/3041-2137-2025-2-63-7.

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The military aggression of the Russian Federation against Ukraine has led to significant destruction and economic losses, which must be compensated. The creation of transparent and fair compensation mechanisms is critically important for the restoration of economic stability and the development of Ukraine. A clear and well-developed policy for assessing and indemnifying damages is essential for the effective operation of the compensation mechanism. The article analyzes the main initiatives of the international community and Ukraine regarding the system for recording, assessing, and indemnifyin

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Ivasechko, Uliana, Mariia Gumenna-Derii, and Vasyl Derii. "Financial resources of construction companies as levers of social partnership: accounting and taxation." Herald of Economics, no. 4 (March 16, 2022): 187. http://dx.doi.org/10.35774/visnyk2021.04.187.

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Introduction. Currently, there is a need to introduce an appropriate mechanism of interconnections between the private sector and government agencies, which should be aimed at improving the state of social partnership by attracting financial resources of socially oriented entrepreneurial construction structures. The study’s relevance was assessed by a better use of financial resources to ensure correct and timely accounting and management. Purpose. The purpose of the study is to reveal the essence and importance of financial resources for the development of social partnership and to reflect th

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Penkovsky, Serhiy, Oksana Perchuk, and Ihor Yatsenko. "Principles of the organization of accounting and analysis of calculations for the payment of labor and its taxation." University Economic Bulletin, no. 55 (December 29, 2022): 65–70. http://dx.doi.org/10.31470/2306-546x-2022-55-65-70.

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The subject of the study is to highlight the peculiarities of accounting and analysis of labor remuneration and its taxation in order to identify the problems of implementation and justification of the principles, directions and means of improving the organization of this activity. The purpose of the article is to determine the principles of organization of accounting, analysis and taxation of wages at enterprises in order to increase its stimulating role for employees as the basis of their well-being, personal growth and reproduction in general, and for entrepreneurs as an important component

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KOVAL, Olena. "BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 112–21. http://dx.doi.org/10.37128/2411-4413-2019-1-9.

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The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of improving the quality of the P (S) "Biological Assets" and IAS 41 "Agriculture" have been identified, which lies in the rethinking of the role of agricultural activity for social and environmental and environmental factors of human development. The analys

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Odnoshevna, Olga, Anatoliy Kozicun, and Tamara Mudlovetc. "OPTIMIZATION OF ACCOUNTING AND ANALYTICAL SECURITY OF SETTLEMENTS WITH RECEIVERS." International Humanitarian University Herald. Economics and Management, no. 60 (2024). http://dx.doi.org/10.32782/2413-2675/2024-60-6.

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Features of business activity for institutions and organizations of any type are not possible without mutual relations with debtors. Yes, debtors are other enterprises and organizations or other private individuals to whom goods, works or services are sold on a contractual basis. The issue of optimizing settlements with debtors is extremely relevant, because proper accounting and control is the key to the effective functioning of a business entity, and also serves as a basis for timely and high-quality analysis. It should be noted that the analytical provision of settlements with debtors, in t

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Kononenko, Lesya, Nataliia Sysolina, and Oksana Yurchenko. "THE ACCOUNTS RECEIVABLE MANAGEMENT: CURRENT SITUATION, PROBLEMS, PROSPECTS, INFORMATION SUPPORT." Economic scope, 2021. http://dx.doi.org/10.32782/2224-6282/166-18.

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The article examines the current state of receivables management, identifies the main problems and suggests ways to overcome them, including accounting. The research methodology is based on general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis; methods of statistical data processing, classification, grouping. Emphasis is placed on the growth of receivables and its consistently high share in the current assets of domestic enterprises over the past three years, which necessitates the development of measures to optimize its management. M

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Гапон, М. Н., та Н. С. Атаманская. "Особенности учета дебиторской задолженности в коммерческом предприятии". Актуальные вопросы современной экономики, № 11 (23 грудня 2020). https://doi.org/10.34755/irok.2020.67.21.245.

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Своевременная и грамотная организация учета дебиторской задолженности является основой эффективности функционирования компаний. Для выявления перспектив использования международных стандартов с целью определения основных преимуществ и направлений совершенствования системы учетно-аналитического обеспечения формирования и управления дебиторской задолженностью, проведен сравнительный анализ бухгалтерского учета дебиторской задолженности в соответствии с международными стандартами финансовой отчетности и российскими стандартами бухгалтерского учета. В статье приведен анализ дебиторской задолженнос

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Rompas, Ryfan Racel, Inggriani Elim, and I. Gede Suwetja. "ANALISIS PENGELOLAAN PIUTANG DAN KERUGIAN PIUTANG TAK TERTAGIH PADA PT. BANK RAKYAT INDONESIA CABANG." GOING CONCERN : JURNAL RISET AKUNTANSI 13, no. 04 (2018). http://dx.doi.org/10.32400/gc.13.03.20172.2018.

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The provision of credit facilities by PT. Bank Rakyat Indonesia branch Bitung will generate accounts receivable. The more the provision of services on credit, the greater the risk for uncollectible. The purpose of this study is to analyze the management of receivables and losses on bad debts at PT. Bank Rakyat Indonesia Branch Bitung. This research using descriptive method analyze that is analyzing data by determining, collecting, clarifying, and interpreting resulting in a clear picture of the control of accounts receivable against the risk of bad debts. To obtain the necessary data, the rese

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Dolishnia, Tetiana, and Tetiana Ozar. "ORGANIZATION OF RECEIVABLES ACCOUNTING." Black Sea Economic Studies, no. 74 (2022). http://dx.doi.org/10.32843/bses.74-32.

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The purpose of the article is to elucidate some aspects of the organization of accounts receivable for improvement in trading enterprises. To achieve the goal, the research tools were used, namely: analysis and synthesis, induction and deduction (problem statement); comparison, systematization and theoretical generalization (the classification of receivables, recommendations of additional subaccounts, consideration of primary documents); graphical method for rational, compact, and visual presentation of research material; causality method and abstract-logical method were used in the developmen

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Nguyen, Liem, and Khuong Nguyen. "Corporate social responsibility, trade credit provision and doubtful accounts receivable: the case in China." Social Responsibility Journal, October 11, 2021. http://dx.doi.org/10.1108/srj-05-2021-0207.

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Purpose This study aims to examine the linear and non-linear effects of corporate social responsibility (CSR) engagement on trade receivables of listed firms in China. Furthermore, this paper analyzes whether CSR explains the provision for doubtful trade receivables. Design/methodology/approach The authors use a sample of listed firms in China over the period from 2008 to 2015. System generalized method of moments is used to estimate dynamic panel models. Findings CSR is positively related to trade receivables, in line with previous studies in this field. Nonetheless, the investigation of the

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Stender, Svitlana. "Improvement of accounting and tax accounting of receivables." Scientific Bulletin of Mukachevo State University Series “Economics” 10, no. 2 (2023). http://dx.doi.org/10.52566/msu-econ2.2023.42.

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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 effective management of receivables contributes to the financial stability of enterprises and the country as a whole. The purpose of this study was to find ways to improve work with receivables of enterprises operating in the Khmelnytskyi region of Ukra

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Ali Alduneibat, Khalid. "Factors Affecting the Level of Key Audit Matters Disclosure: Evidence from Jordan." Jordan Journal of Business Administration 20, no. 2 (2024). http://dx.doi.org/10.35516/jjba.v20i2.2008.

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The current study aimed at investigating the level of disclosure of Key Audit Matters (KAMs) in the audit reports of Jordanian companies listed in the Amman Stock Exchange (ASE) as required by the International Standard on Auditing 701 (ISA 701). The study also aimed at examining the factors affecting the level of KAM disclosure. In order to accomplish the objectives of the current study, 324 annual audit reports from 2017 through 2019 of 108 companies are examined. Potential KAM issues are recognized through companies' audit reports, while corporate characteristics are gathered from companies

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Savchenko, Alla, and Oleksandra Kibysh. "ACCOUNTING AND ANALYTICAL TOOLS FOR MANAGEMENT OF RECEIVABLES IN THE SYSTEM FOR ENSURING EFFICIENT ACTIVITIES OF THE ENTERPRISE." Business Navigator, no. 4(77) (2024). https://doi.org/10.32782/business-navigator.77-40.

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The article explores the accounting and analytical support for managing receivables, emphasizing their importance in ensuring effective enterprise operations. Receivables, as a key component of working capital, reflect the company’s capacity to manage financial obligations and maintain liquidity. The management of receivables is under constant attention from financial and managerial departments, as delays in their payment indicate inefficient use of both internal and external financial resources, undermining the enterprise's stability. The study reviews Ukrainian and foreign perspectives on re

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Karyy, Oleh, Olesia Lemishovska, and Natalia Voskalo. "ACCOUNTING AND ANALYTICAL TOOLS IN RESERVES AND PROVISIONS OF CAPITAL OF COMMERCIAL ENTERPRISE MANAGEMENT." Black Sea Economic Studies, no. 65 (2021). http://dx.doi.org/10.32843/bses.65-17.

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The financial and economic content of the processes of reservation and creation of provisions for future expenses and payments at an enterprise is considered. There is argued the growing importance of creating their own reserve system by commercial enterprises in the context of systemic crises of global and national socio-economic environments, exacerbated by the negative impact of the global pandemic, the loss of commercial enterprises of part of the capital to measures to overcome it. The content, functional role and practical significance of accounting and analytical provision of management

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Shmaliy, L. V. "FORMATION OF AN EFFECTIVE MANAGEMENT INFORMATION SUPPORT SYSTEM." Economy Management Business 42, no. 3 (2023). http://dx.doi.org/10.31673/2415-8089.2023.039298.

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The introduction of modern economic market relations in Ukraine has set society many important tasks, one of which is the search for new forms and methods of managing the production and sale of goods or services. Under these conditions, a complex, systematic approach to solving this or that economic problem becomes especially important. When developing a complex system of management of economic activity, it is advisable to use the experience of the organization of management, accumulated both in our country and abroad. In this regard, new information technologies based on the use of computer t

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Loskorikh, Gabriella. "ACCOUNTING FOR RISK REDUCTION OF IT ENTERPRISES." Market Infrastructure, no. 58 (2021). http://dx.doi.org/10.32843/infrastruct58-20.

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The activities of IT companies are inherently quite risky, which requires thorough research. The purpose of the study is to reveal the features of accounting methods to reduce the risk of IT companies. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, comparative comparison, graphical method. The need to form for IT companies not only required reserves, but also others, determined based on the specifics of their activities. The article considers ways to manage the risks of IT companies (diversification; reservation; limitation; insurance and

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Endrikat, Jan, Charl de Villiers, Thomas W. Guenther, and Edeltraud M. Guenther. "Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation." Business & Society, July 3, 2020, 000765032093063. http://dx.doi.org/10.1177/0007650320930638.

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Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics and corporate social responsibility (CSR). These studies have yielded inconsistent findings. This article therefore reports the results of a study applying meta-analytical techniques to a sample of 82 empirical studies to help clarify the relationships between board characteristics and CSR. Although prior research has tended to apply relatively simplistic models investig

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