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Relevant bibliographies by topics / Accounts payable

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Academic literature on the topic 'Accounts payable'

Author: Grafiati

Published: 4 June 2021

Last updated: 27 July 2024

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Journal articles on the topic "Accounts payable"

1

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 external activities of the enterprise. Results. In today's economic environment, a large number of Ukrainian enterprises went bankrupt and liquidated because they were unable to pay their debt to creditors. Also this situation arose due to a certain amount of cash, which was in circulation and in time did not enter the current account of the enterprise for payment of accounts payable. On the balance sheet receivables and payables account for a large percentage of both their and others' debt. We'll look at how and under what conditions debt can be reduced. Conclusion. It is advisable to balance receivables and payables in order to control the debt at the enterprise. The constant cash flow should not stop. The debt of the debtors goes to pay off the debt to the creditors. The optimal ratio is when the accounts payable exceeds accounts receivable by 10-20%.

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Rybalko, Olena M., and Anastasiia V. Bondarenko. "The Accounting for Payables and Its Analysis." PROBLEMS OF ECONOMY 3, no. 53 (2022): 137–42. http://dx.doi.org/10.32983/2222-0712-2022-3-137-142.

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Today, payables are one of the fundamental elements necessary to assess the efficiency and profitability of any enterprise. The proposed study is concerned with the issues of accounting and analysis of accounts payable at domestic enterprises. The article substantiates the theoretical foundations and analyzes the practical experience of accounting for payables in Ukraine in accordance with the main goal. The differences and similarities in the interpretation of the concept of «accounts payable» by a large number of scholars and researchers are outlined. The conditions of shortcomings of increasing the level of accounts payable to a level higher than a normed one are analyzed. The procedure for analyzing accounts payable is examined. The model of payables management in the enterprise is distinguished. The methodological legal principles of management of this type of obligations in Ukraine are described. The article also demonstrates the positive prospects for conducting an efficient analysis of accounts payable. Statistical changes in the dynamics of current accounts payable at enterprises of various forms of ownership and size, including large, medium, small and micro businesses of Ukraine during 2013-2020, were computed. Based on the trend of increasing the level of payables and the available official information on this issue, assumptions have been made about the dynamics of current accounts payable during 2021-2022. A list of proposals for improving the organization of analytical accounting of settlements with borrowers is also outlined. The direction of further research work is the search for new ways to constantly improve the process of payables management at domestic enterprises, which will contribute to the development of the economy in general.

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Shashkova, Tatyana N., and Larisa Zh Khabibullina. "ДЕБИТОРСКАЯ И КРЕДИТОРСКАЯ ЗАДОЛЖЕННОСТЬ: СОВРЕМЕННОЕ СОСТОЯНИЕ, ПРОБЛЕМЫ И МЕТОДЫ УПРАВЛЕНИЯ." Vestnik BIST (Bashkir Institute of Social Technologies), no. 2(59) (June 29, 2023): 111–17. http://dx.doi.org/10.47598/2078-9025-2023-2-59-111-117.

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The subject of the study is accounts receivable and accounts payable. The purpose of the study is to consider the state of receivables and payables in modern economic conditions, problems and methods of its management. The objectives of the study are to study the dynamics of the debt of economic entities, methods and methods of managing it, identifying problems of non-repayment in a timely manner and in full. The novelty of the study: the theoretical foundations of the management of receivables and payables, the problems of its occurrence are disclosed, and the dynamics and structure of debt are reflected on the basis of statistical information. Conclusions: the excess of accounts payable over accounts receivable, formed by enterprises operating in the country, was revealed; the problems of debt management and the need to improve methods of monitoring the fulfillment of obligations by counterparties are disclosed.

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Sarunova, M. P., T. V. Burlutkin, and T. Z. Sandzhieva. "Analysis of the organizations accounts payable of the Kalmykia Republic." Proceedings of the Voronezh State University of Engineering Technologies 80, no. 2 (October 2, 2018): 351–57. http://dx.doi.org/10.20914/2310-1202-2018-2-351-357.

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The article shows the organizationsaccounts payableof the Republic of Kalmykia as one of the most important elements of financial analysis as a separate organization, industry and the whole region. The dynamic changes in accounts payable on the basis of statistical datawere analyzed. It was revealed that the vast majority of overdue accounts payable was formed in housing and communal services. We carried outthe structural analysis of overdue debt composition and revealed the ways of its control. In order to identify the most "vulnerable" areas of economic activity from non-payment, the share of overdue debt to the total amount of debt by industry was considered. To assess the timeliness of payments of enterprises on obligations and the quality of accounts payable, we performed the analysis of the share of overdue accounts payable in its total volume. On thatbasiswe found out the approaches to optimizing the management of accounts payable, leading to the growth of financial results and further development of the economy of the Republic of Kalmykia. To analyze financial stability, it is important to consider not only the status of accounts payable, but also the ratio of accounts receivable to accounts payable. The analysis showed that the proportion is irrational; it is obvious that companies have attracted significant borrowed resources, but currently use of them in their current activitiesinefficient. The article concludes that the financial situation of enterprises and organizations of the region is extremely unstable when there is an annual growth of accounts payable and accounts receivable. In order to stabilize the financial condition of enterprises and organizations of the Republic of Kalmykia, improve their solvency and strengthen the settlement and payment discipline we explored the possibility of restructuring of accounts payable, which requires an analysis of each creditor separately, including all components of the debt-principal amount, interest and penalties.

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СОЛОВЬЕВА, А. П., А. В. СКРЯБИНА, Л. А. ЭВЕРСТОВА, and Ф. Н. ПЕТРОВА. "Managing accounts receivable and accounts payable." Vestnik of North-Eastern Federal University. Series "Economics. Sociology. Culturology", no. 4(24) (December 28, 2021): 7–13. http://dx.doi.org/10.25587/svfu.2021.24.4.010.

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Предприятие обязано контролировать дебиторскую и кредиторскую задолженность, следить за сроками погашения, не позволять необоснованного роста суммы дебиторской задолженности, особое внимание уделять по истребованию просроченной задолженности, вести активную работу с контрагентами. Крайне внимательно относиться к расчетам с кредиторами, вовремя погашать им долги, в противном случае предприятие будут иметь штрафные санкции по расчетам с контрагентами – все это объясняет актуальность этой проблемы. Для повышения эффективности использования дебиторской и кредиторской задолженности нами разработаны мероприятия по управлению дебиторской задолженностью. A company must control accounts receivable and accounts payable, be sure to monitor repayment rates, not allow unreasonable growth of debtors and the amount of their debts, take timely measures to recover overdue debts, and actively work with debtors. It is also necessary to be extremely attentive to settlements with creditors, repay their debts on time, otherwise the company may lose the trust of its suppliers, banks and other creditors, will have penalties for settlements with counterparties – all this explains the relevance of this issue. To improve the efficiency of the use of accounts receivable and accounts receivable, we developed measures on managing accounts receivable.

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Mittal, Sangeeta, and Monika. "Accounts Receivable: Payable Impact on Each Other with Special Reference to Financial Performance—A Study of Small Cap Companies." SEDME (Small Enterprises Development, Management & Extension Journal): A worldwide window on MSME Studies 47, no. 4 (December 2020): 362–73. http://dx.doi.org/10.1177/09708464211055532.

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Trade credit is important as a funding source for companies having a liquidity shortage. Trade credit comprises of both accounts receivable and payable. The financial literature has discussed the impact of accounts receivable or payable on a company’s financial performance. However, there is a lack of studies on the effects of accounts receivable and payable on each other and further its effect on the financial performance of small-cap companies. Financial performance is determined using the profitability and value of the company. The researchers examined the financial performance implications of offering and receiving trade credit for a sample of 193 BSE small-cap manufacturing companies in India during the period 2011–2019. Granger causality test, Levin, Lin and Chu Unit root test, correlation and regression have been used for data analysis. The finding suggested that accounts receivable influenced the use of accounts payable. The aftermath of accounts payables is that it negatively and significantly affected the profitability and had an insignificant relationship with the value of the company. The result implies that effective management of accounts receivable can influence the application of accounts payable that improves a company’s profits and value. The current study is useful for SMEs’ managers in determining the financial performance and capital structure.

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Aliev, Gadzhimurad R. "MODERN DEMAND OF MANAGEMENT OF RECEIVABLES AND PAYABLES AT THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/3, no. 122 (2022): 26–32. http://dx.doi.org/10.36871/ek.up.p.r.2022.02.03.004.

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Accounts receivable and accounts payable management is an effective tool for increasing the competitiveness of enterprises in today’s market conditions. Since the deferred payment, a commercial loan allows you to increase the number of customers, revenues and profits, while accounts payable attract additional resources to the company. Sometimes there is a situation of formation of overdue receivables and payables, and sometimes their share of the total amount of sales of goods and services is quite high. Therefore, with inefficient management of receivables and payables, poor-quality accounting and analysis, there is a risk of loss of solvency, profit, and sometimes bankruptcy of the enterprise. Currently, the problem of optimizing receivables and payables and ensuring balance is becoming a key issue for almost every enterprise.

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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 writing off bad debts. Results. The audit of accounts payable and receivable is relevant in connection with the introduction of the International Accounting Standards in the management of the enterprise, the constant change in the legal framework of Ukraine. Settlements with debtors and creditors for goods and services have a significant impact on the functional activities of the enterprise, so when the audit firm checks all the nuances of accounting in this area, the main factor of fair conclusions is the provision of reliable information. The main source of information is financial statements, where receivables have a significant share in the assets of the balance sheet, and accounts payable in the liabilities of the balance sheet. Conclusion. Debt write-off is an important component in settlements with counterparties. More often than not, we are faced with bad debts. For the correctness of the display of information and write-off of receivables, the company creates a reserve of doubtful debts, which is reflected in account 38 "Reserve of doubtful debts". To write off accounts payable, the company must have important evidence, documents that are approved in accordance with the law.

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Rizqi, Muhammad Nur. "ANALISIS HUTANG DAGANG DAN PENGARUHNYA TERHADAP PENJUALAN (Studi Kasus pada PT. Goodyear Indonesia Tbk. dan PT. Gajah Tunggal Tbk.)." Jurnal Ilmiah Binaniaga 7, no. 01 (April 27, 2019): 25. http://dx.doi.org/10.33062/jib.v7i01.272.

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Accounts payable are the charges arising from the purchase of raw materials, supplies, or merchandise are made on credit to other parties for which payment is deferred until the debt matures. Loose debt policy could result in higher amount of debt a company has, so it can increase the risk of inability to pay , which in turn can lower the profit achievement. For that the company needs to establish appropriate policies to manage its debt. The results of the analysis of trade payables and pengeruhnya on sales at PT. Goodyear Indonesia Tbk. and PT. Gajah Tunggal Tbk. shows that the value of r = 0.630 approaching +1, meaning accounts payable has a strong and positive relationship to sales, this means that an increase in accounts payable each will be followed by an increase in sales. T-test results of the processing of the data above , provide information that amounted to 1,404 t , while t table at the confidence level α ( alpha ) by 10 % or 0.1 and degrees of freedom (df) equal to 3 is 2.353. It can be concluded that t is smaller than t table or 1.404 < 2.353, this means accounts payable does not have a significant impact on sales, in other words, accounts payable does not have a significant effect on sales. Value of r = 0.630 shows values approaching +1, meaning accounts payable has a strong and positive relationship to sales. T-test results of the processing of the data above , provide information that amounted to 1,404 t, while t table at the confidence level α ( alpha ) by 10 % or 0.1 and degrees of freedom (df) equal to 3 is 2.353 . It can be concluded that t is smaller than t table or 1.404 < 2.353, this means accounts payable does not have a significant impact on sales, in other words, accounts payable does not have a significant effect on sales.Keywords : accounts payable, sales.

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HLUSHKO, Alina, and Yana PYRIH. "OPTIMIZATION OF THE DEBT OF A CRITICAL INFRASTRUCTURE ENTERPRISE IN TERMS OF STRENGTHENING FINANCIAL AND ECONOMIC SECURITY." Herald of Khmelnytskyi National University. Economic sciences 314, no. 1 (March 30, 2023): 47–54. http://dx.doi.org/10.31891/2307-5740-2023-314-1-6.

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The article is devoted to the issues of strengthening the financial and economic security of critical infrastructure enterprises of Ukraine under martial law. It is proved that the optimality of the volumes of receivables and payables, their balance, and timeliness of repayment are the basis for ensuring liquidity, solvency, financial independence, and safe functioning of the business entity as a whole. The article analyzes the dynamics, structure, ratio and indicators of turnover of accounts receivable and accounts payable of the critical infrastructure object of JSC “POLTAVAOBLENERGO”. The influence of accounts receivable on the liquidity of the enterprise, its profitability and financial stability is determined. The influence of accounts payable on the financial independence of an enterprise and its solvency is substantiated. The indirect impact of accounts payable on the profitability of an enterprise is proved. It is established that the uncertainty and variability of the business environment, especially under martial law, complicates the process of making management decisions. The level of their validity and effectiveness depends on the ability of management to foresee possible scenarios. Therefore, forecasting is rightly recognized as an integral part of determining the directions of debt optimization. On the basis of forecasting, the risk of debt growth of the researched enterprise is identified and directions for optimizing the amount of receivables and payables are proposed, which will not only improve financial stability but also strengthen the financial and economic security of the enterprise as a whole. The priority measures to optimize the accounts payable of JSC “POLTAVAOBLENERGO” are as follows: introduction of a system of control over accounts receivable and accounts payable at the enterprise; introduction of control over the quality of services provided to consumers; monitoring of settlements with creditors for deferred or overdue debts and identifying reasons for non-compliance with the terms of the contract; obtaining state support under martial law.

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More sources

Dissertations / Theses on the topic "Accounts payable"

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Seashore, Jonathan. "The automation of obtaining customer billing data." [Denver, Colo.] : Regis University, 2006. http://165.236.235.140/lib/JSeashore2006.pdf.

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Orehag, Martin. "Bestämmande faktorer för finansiering med handelskrediter : En studie av svenska SME-företag i byggbranschen." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-21851.

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Det är vanligt förekommande att företag låter sig leverantörsfinansieras med handelskrediter. Den internationella forskningen är omfattande rörande vilka egenskaper och förhållanden sommotiverar leverantörsfinansiering. Syftet med denna studie är att visa vilka faktorer som är bestämmande för användandet av handelskrediter i svenska små och medelstora företag. Undersökningen inriktas på att studera vilket samband lönsamhet och skuldsättning har till handelskrediter. Företags ålder och storlek studeras också i förhållande till handelskrediter.Studien genomförs med en multipel regressionsanalys där den beroende variabelnhandelskrediter representeras av leverantörsskulder. Vad gäller de obereonde variablernarepresenteras lönsamhet av avkastning på totalt kapital, skuldsättning av kortfristiga respektive långfristiga skulder, ålder är en logaritm av företagets ålder och storleken är enlogaritm av företagets omsättning. Resultatet visar att det finns ett samband mellan handelskrediter och lönsamhet samt skuldsättning. I båda fallen är detta samband negativt. Det innebär att om ett företag är lönsamt har företaget en mindre andel handelskrediter och om ett företag har stor andel skuldsättning minskar andelen handelskrediter. Förklaringen tilldet negativa sambandet vad gäller lönsamhet är pecking order - teorin. Skuldsättningens negativa samband förklaras av utbytesteorin.
It is common for corporations to be financed by their suppliers through trade credits. There are also a lot of international studies regarding the determinants of finance through tradecredit. The aim of this study is to investigate the determinant factors for the use of trade creditin swedish small and medium enterprises (SME). The study aims to investigate the relationship that profit and debt has to trade credits. I also intend to investigate how factors such as age and sizes of the company affect the use of trade credit. The study is made with amultiple linear regression analysis and the dependent variable trade credit is represented byaccounts payable. Regarding the independent variables, profit is represented by return onassets, debt is represented by short term and long term debt, age is a logaritm of thecompanies age and size is a logaritm of the companies turnover. The result shows that there isa relationship between trade credit, profit and debt. In both cases the relationship is significantand negative. This means that if a company is profitable it will receive less trade credit and ifa company has a big share of debt the share of received trade credits will be less. The explanation to the negative relationship regarding profit is the theory of pecking order. Regarding debt the negative relationship can be explanied with the substitution theory.

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Krčková, Karolina. "Factoring jako forma krátkodobého financování podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-76885.

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This thesis deals with factoring as a short-term debt financing. The theoretical part of the thesis discusses financial analysis of the company, working capital financing and enterprise receivables management, including the possibility of funding claims. The widest part is devoted to the description of factoring, factoring types, features, advantages and disadvantages. We also describe the course of a typical factoring case from the beginning to the end of the contract. Part of this work is devoted to a description accounting for factoring and comparison in factoring and revolving credit. Last part shows the factoring financing impact in specific firm on financial analysis indicators. The positive impact of factoring in the increase primarily reflected the Company's liquidity and payment behavior of customers.

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Vaníčková, Lucie. "Účetní servisní centra a hodnocení jejich výkonnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125066.

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This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

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Мурашев, Н. Н., and 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 обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования.
Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the research is the economic relations arising in the process arising in the process of managing accounts receivable at the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analyze the effectiveness of methods for managing accounts receivable at the company "Concept45" and on this basis, identifying problems and developing measures aimed directly at solving them. The conclusion contains recommendations for improving the management of accounts receivable for the object of research.

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Коротенко, В. О. "Управління дебіторською заборгованістю підприємства." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71129.

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У роботі досліджено поняття розвиток теоретичних і практичних основ управління дебіторською заборгованостю, з’ясування сучасного стану дебіторської заборгованості в ПАТ «Полтавський турбомеханічний завод» та розробка шляхів оптимізації управління дебіторською заборгованістю. Сформовано систему оцінки оптимального стану дебіторської заборгованості та її ефективного керування. Надано характеристику загальної діяльності ПАТ «ПТМЗ», проаналізовано стан дебіторської та кредиторської заборгованостей та проведена оцінка ефективності їх управління. Запропоновано шляхи оптимізації кредиторської та дебіторської заборгованості через розрахунок основних показників дебіторської заборгованості.
The paper examines the concept of the development of theoretical and practical bases for managing receivables, the clarification of the current status of accounts receivable at PJSC "Poltava turbomechanical plant" and the development of ways to optimize the management of accounts receivable. The system of estimating the optimum state of receivables and its effective management is formed. The characteristic of general activity is given PTMM, analyzes the status of accounts receivable and accounts payable and evaluates the effectiveness of their management. The ways of optimization of payables and receivables through the calculation of basic indicators of receivables are offered.

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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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Knorová, Pavla. "Audit pohledávek a závazků se zaměřením na zaměstnance." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73955.

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The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.

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Громова, О. О. "Облік, контроль та аналіз дебіторської та кредиторської заборгованості (на прикладі КП «Теплопостачання міста Одеси»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Gromova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються теоретичні аспекти поняття дебіторської та кредиторської заборгованості та їх класифікація. Наведені основні відмінності обліку розрахунків з контрагентами за національними та міжнародними стандартами. Проаналізовано фінансовий стан досліджуваного підприємства та динаміку, структуру і рух дебіторської та кредиторської заборгованості. Проведено контроль на КП «Теплопостачання міста Одеси» та наведені основні положення при проведені інвентаризації розрахунків з контрагентами. Запропоновано шляхи поліпшення діючого обліку дебіторської та кредиторської заборгованості на КП «Теплопостачання міста Одеси». Визначені основні проблеми організації діяльності підприємства та надані рекомендації по вирішенню цих недоліків.
The paper considers the theoretical aspects of the concept of receivables and payables and their classification. The main differences of accounting settlements with counterparties according to national and international standards are given. The financial condition of the researched enterprise and the dynamics, structure and movement of receivables and payables are analyzed. The control on KP "Teplopostachannya of the city of Odessa" is carried out and the basic provisions at carrying out inventory of calculations with contractors are resulted. Ways to improve the current accounting of receivables and payables at KP " Teplopostachannya of the city of Odessa" are proposed. The basic problems of the organization of activity of the enterprise are defined and recommendations on the decision of these lacks are given.

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10

Bravo, Gutierrez Lesly Karol, and Córdova Jacqueline Rocío Oré. "Incidencia en la determinación del impuesto a la renta de la baja de las cuentas por pagar en el sector inmobiliario en Lima, año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626453.

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Este trabajo de investigación busca demostrar la importancia de identificar el momento adecuado dar de baja las cuentas por pagar y reconocerlas como un ingreso en el periodo correspondiente. Actualmente en nuestro país no hay conocimiento contable práctico sobre cuándo se deben reconocer estas cuentas por pagar (antiguas) como un ingreso, los mecanismos por lo que estas cuentas por pagar dejarían de ser pasivos y pasarían a ser ingreso. Al ser las cuentas por pagar consideradas cuentas del Estado de Situación Financiera se piensa que no tiene efectos en los resultados del periodo, sin embargo, estas cuentas por pagar generan efectos en el Estado de Resultados, porque son reconocidas como un ingreso extraordinario. Como consecuencia de ello, la base para el cálculo del impuesto a la renta varía causando un incremento en la determinación y el pago del impuesto a la renta correspondiente. En vista de ello, es importante determinar en qué momento se deben dar de baja estas cuentas por pagar para no generar contingencias con la Administración Tributaria. En el primer capítulo de la presente tesis se ha desarrollado la revisión de la literatura de las variables dependientes e independientes. En el segundo capítulo se ha desarrollado el problema principal y los problemas específicos, el objetivo principal y los objetivos específicos y la hipótesis principal y las hipótesis específicas. En el tercer capítulo se ha desarrollado la metodología de la investigación. En el cuarto capítulo se ha desarrollado la investigación cuantitativa y cualitativa, así como también el caso práctico. En el quinto capítulo se tiene el análisis de los resultados y finalmente las conclusiones y recomendaciones.
This research work seeks to demonstrate the importance of identifying the appropriate time to write off accounts payable and recognize them as income in the corresponding period. Currently in our country there is no practical accounting knowledge on when these accounts payable (old) should be recognized as income, the mechanisms for which these accounts payable would cease to be passive and would become income. As accounts payable considered accounts of the Statement of Financial Position is thought to have no effect on the results of the period, however these accounts payable generate effects in the Income Statement, because they are recognized as extraordinary income. Consequently, the basis for calculating the income tax varies causing an increase in the determination and payment of the corresponding income tax. In view of this, it is important to determine at what moment these accounts payable must be written off in order not to generate contingencies with the Tax Administration. In the first chapter of this thesis the literature review of dependent and independent variables has been developed. In the second chapter, the main problem and the specific problems, the main objective and the specific objectives and the main hypothesis and the specific hypotheses have been developed. In the third chapter the methodology of the investigation has been developed. In the fourth chapter, quantitative and qualitative research has been developed, as well as the case study. In the fifth chapter we have the analysis of the results and finally the conclusions and recommendations.
Tesis

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Books on the topic "Accounts payable"

1

Schaeffer, Mary S. Accounts Payable Best Practices. New York: John Wiley & Sons, Ltd., 2004.

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Schaeffer, Mary S. Controller and CFO's guide to accounts payable. Hoboken, N.J: Wiley, 2007.

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Banks, David G. Auditing accounts payable for fraud. [Altamonte Springs, Fla.]: Institute of Internal Auditors, 2001.

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Schaeffer, Mary S. Preventing fraud in accounts payable. Hoboken, N.J: John Wiley & Sons, 2008.

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Schaeffer, Mary S. Preventing fraud in accounts payable. Hoboken, N.J: John Wiley & Sons, 2008.

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Schaeffer, Mary S., ed. Accounts Payable and Sarbanes-Oxley. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119201946.

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Schaeffer, Mary S. Accounts Payable and Sarbanes-Oxley. New York: John Wiley & Sons, Ltd., 2006.

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Schaeffer, Mary, ed. Controller and CFO'S Guide to Accounts Payable. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119201953.

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Fraud in accounts payable: How to prevent it. Hoboken, N.J: John Wiley & Sons, 2008.

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Choi, Woon Gyu. Trade credit and the effect of macro-financial shocks: Evidence from U.S. panel data. Washington, D.C: IMF Institute, 2003.

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Book chapters on the topic "Accounts payable"

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Okungbowa, Andrew. "Accounts Receivable and Accounts Payable." In SAP S/4HANA Financial Accounting Configuration, 277–373. Berkeley, CA: Apress, 2022. http://dx.doi.org/10.1007/978-1-4842-8957-0_14.

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Silva, Titus De. "SP 037 Accounts Payable." In Integrating Business Management Processes, 394–97. New York, NY : Routledge, 2020.: Productivity Press, 2020. http://dx.doi.org/10.4324/9781003042846-106.

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Okungbowa, Andrew. "Defining FI Accounts Receivable and Accounts Payable." In SAP ERP Financial Accounting and Controlling, 203–61. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_14.

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Bandopadhyay, Partho, Jaywardhan Semwal, Kumar Suneet, and Tulika. "Accounts Payable Analytics - Indispensable for Optimizing Cash Flow." In Advances in Intelligent and Soft Computing, 301–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27966-9_42.

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Xie, Chang, and Panpan Li. "Application of Accounts Receivable and Payable Audit Early Warning Model of Random Forest Algorithm." In Lecture Notes in Electrical Engineering, 333–38. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-4125-0_33.

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Ling, Yang. "Application of Audit Early Warning Model of Accounts Receivable and Payable Based on Random Forest Algorithm." In Lecture Notes in Electrical Engineering, 1791–98. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-1428-9_241.

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Lack, Jonathan H. "How to Manage Accounts Payables Better." In Plan to Turn Your Company Around in 90 Days, 21–30. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-4669-5_2.

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Tater, Tarun, Sampath Dechu, Senthil Mani, and Chandresh Maurya. "Prediction of Invoice Payment Status in Account Payable Business Process." In Service-Oriented Computing, 165–80. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-03596-9_11.

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"Accounts Payable." In Cost Recovery, 304–11. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197829.app2.

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"Accounts Payable." In Just-In-Time Accounting, 139–82. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203230.ch5.

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Conference papers on the topic "Accounts payable"

1

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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Lyovina, Valentina Andreevna. "Methods of improving accounts payable and receivable." In VIII International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-80254.

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Narayanam, Krishnasuri, Seep Goel, Abhishek Singh, Yedendra Shrinivasan, and Parameswaram Selvam. "Blockchain Based Accounts Payable Platform for Goods Trade." In 2021 IEEE International Conference on Blockchain and Cryptocurrency (ICBC). IEEE, 2021. http://dx.doi.org/10.1109/icbc51069.2021.9461053.

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Prilepina, Kristina Aleksandrovna. "The ways to decrease accounts payable in OOO "Dobrovsky khlebozavod"." In VII International applied research conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-461545.

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Yashin, Sergey, Egor Koshelev, Aleksandr Kuptsov, Yuliya Zakharova, and Larisa Zenkova. "Regional model of simultaneous investment, production and financial planning of programmes for innovative development." In Human resource management within the framework of realisation of national development goals and strategic objectives. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ykdo8457.

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The subject of this study is the planning of programmes for innovative development of the region based on the simultaneous investment, production and financial planning. A regional model of planning the programmes for innovative development has been created to reduce on a global scale current domestic costs for research and development (R&D) of the industrial region depending on its investment planning according to the data on investment in stock capital, production planning according to the data on gross regional product (GRP) and financial planning according to the data on corporate accounts payable. In the Nizhny Novgorod Region investments in stock capital and GRP should be increased and the amount of corporate accounts payable reduced in order to minimise all costs for R&D. However, there is a corporate debt limit established for fundamental research. It is not feasible to exceed such limit because this would lead to an outflow of necessary funds for fundamental research, and increase in costs for applied research as well. For developments, there is a lower GRP limit. It is inadvisable to fall below such limit because this would lead to an outflow of necessary funds for developments.

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Azizah, Hafida Noor, Warih Puspitasari, and Muhardi Saputra. "Inventory Budgeting and Purchasing Optimization in ERP System for Health Industry: Conceptual Model for Accounts Payable." In 2020 8th International Conference on Information and Communication Technology (ICoICT). IEEE, 2020. http://dx.doi.org/10.1109/icoict49345.2020.9166236.

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Wang, Ruiyun. "Audit and Early Warning of Accounts Receivable and Payable under the Financial Sharing Mode Based on Mobile Computing." In AIAM2021: 2021 3rd International Conference on Artificial Intelligence and Advanced Manufacture. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3495018.3495396.

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Zorko, A. D., and T. L. Bezrukova. "MANAGEMENT OF ACCOUNTS RECEIVABLES AND PAYABLES OF THE ENTERPRISE." In Менеджер года-2023. Воронеж: Воронежский государственный лесотехнический университет им. Г.Ф. Морозова, 2023. http://dx.doi.org/10.58168/my2023_67-72.

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Agung, Daniel, Nurlina Nurlina, and Tirta Nugraha Mursitama. "Implementation of ERP Sub-Module Account Payables System on Purchase Transaction of Heavy Equipment Spare Parts." In 2021 International Conference on Information Management and Technology (ICIMTech). IEEE, 2021. http://dx.doi.org/10.1109/icimtech53080.2021.9535079.

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Kyng, Timothy, Ling Li, and Ayse Bilgin. "Risk, uncertainty & decisions about australian retirement village residency for seniors." In Decision Making Based on Data. International Association for Statistical Education, 2019. http://dx.doi.org/10.52041/srap.19305.

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“Retirement Villages” (RVs) are a common form of housing for older people in Australia. RV contracts are very complex. RV residency terminates on death or ill health. At Macquarie we developed a free online RV financial calculator. This is designed to help consumers with understanding the contracts, comparison shopping, and avoiding costly mistakes. It takes account of longevity / health and financial risks. It converts the complex fee structure to a comparison rent payable monthly over the consumers expected healthy lifespan. RVs are much costlier than most consumers expect. The cost varies by gender and increases with age. This tool uses actuarial modelling utilising publicly available data on mortality and disability. The contracts have much in common with insurance policies. This is the first RV calculator available in Australia. The underlying actuarial model is very original and the calculator can handle the vast majority of contract designs.

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