Academic literature on the topic 'Payables Management'
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Journal articles on the topic "Payables Management"
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Liudmyla, Jaremenko. "FORMATION OF ACCOUNTING INFORMATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE." University Economic Bulletin 36/1 (April 17, 2018): 147–54. https://doi.org/10.5281/zenodo.1219770.
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The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables. Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and payables at domestic enterprises are described. The accounting of accounts receivable and accounts payable is described. The basic methods of management of accounts receivable and accounts payable are determined. The field of application of results. Organization and conducting of scientific researches on peculiarities of management of accounts receivable and payables at domestic enterprises taking into account international standards. Conclusions. Proper accounting of accounts receivable and payables at the enterprise of any form of ownership is essential, thus contributing to the ordering of information, transparency, accuracy and reliability of data on settlement operations for debt obligations (with debtors and creditors). The stability of the financial position of the company is the key to its further economic and financial growth.
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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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Sablina, N., and O. Lytovchenko. "MODELING THE PROCESS OF DEBT MANAGEMENT IN THE SYSTEM OF ADMINISTRATION OF FINANCIAL ACTIVITIES OF THE ENTERPRISE." Series: Economic science 2, no. 169 (2022): 49–56. http://dx.doi.org/10.33042/2522-1809-2022-2-169-49-56.
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The article considers topical aspects of managing receivables and payables of the enterprise as a prerequisite for improving payment discipline. The essence of debt management in the system of administration of financial activity of the enterprise, the economic nature of receivables and payables, the advantages and disadvantages of the formation of receivables and payables of the enterprise are studied. Part of the receivables and payables in the financial and economic activities of the enterprise is inevitable and must be within acceptable limits, respectively, not to cause financial risks that may cause bankruptcy. The article emphasizes the need for rational and sound management of receivables and payables, as it has a direct impact on the effective functioning and development of the enterprise, the level of its financial results and image among partner companies. The reasons for the formation and impact on the activities of enterprises receivables and payables are outlined. Factors influencing the amount of accounts payable are considered. The main tasks of receivables and payables management of the enterprise are researched and formulated. The system of measures for management of receivables and payables of the enterprise is investigated and generalized. the company needs to form a certain model of business process management. In order to increase the efficiency of receivables and payables management at enterprises, a structural and functional model of the company's receivables and payables management process has been developed. The conceptual directions of improving the management of receivables and payables are given and the need to strengthen the practical component of the proposed recommendations is emphasized.
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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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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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Shashkova, Tatyana N., та Larisa Zh Khabibullina. "ДЕБИТОРСКАЯ И КРЕДИТОРСКАЯ ЗАДОЛЖЕННОСТЬ: СОВРЕМЕННОЕ СОСТОЯНИЕ, ПРОБЛЕМЫ И МЕТОДЫ УПРАВЛЕНИЯ". Vestnik BIST (Bashkir Institute of Social Technologies), № 2(59) (29 червня 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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AFANASIEVA, Inna, Nina OVSIUK, Kateryna KALUZHYNSKA, and Oleksandr DUBROV. "Payables management: accounting aspect." Economics. Finances. Law 12/2024, no. - (2024): 6–9. https://doi.org/10.37634/efp.2024.12.1.
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The features of accounts payable as the main source of economic resources formation to support the solvency of a business entity are studied; the importance of correct assessment and control to ensure the effectiveness of the debt management system. The factors influencing the formation of debt are considered, with a breakdown into external (tax system and tax policy of the state, state of the economy, nature of inflationary processes, state of credit policy relations, monetary policy of the NBU, balance of goods and money supply) and internal (state of payment discipline of the business entity, qualification of employees of the accounting and financial service, nature of settlements, procedure for execution of contracts, volume of debt, volume of activity) factors. The factors influencing the effectiveness of accounts payable management, which should be controlled by the heads of certain departments, are detailed, namely: the availability of complete and reliable information on the terms of debt repayment, assessment of the need for commercial lending, distribution of functional responsibilities, responsibility and control over the presence of overdue debt, regulation of the procedure for working with accounts payable, efficiency of procedures for raising funds by the enterprise. It is proven that the growth of accounts payable of a business entity may be associated with the imperfection of the debt management system, the key elements of information support are the accounting system and proper operational control over the status and dynamics of debt. The provisions of the accounting policy for accounts payable should take into account not only the norms of current legislative and regulatory documents, but also become an effective tool for information support for accounts payable management. It has been proven that the elements of the accounting policy should include the conditions for recognition, assessment at the date of occurrence, repayment and reflection in financial reporting; methods of control over the formation and repayment of individual types of accounts payable; the composition of financial costs associated with attracting and servicing debt; the organization of optimal document flow; a working chart of accounts with detailed information by type of debt, composition and terms of accounts payable; the organization of a center for controlling accounts payable.
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MULYK, Tetiana, Olena TOMCHUK, and Lidiia FEDORYSHYNA. "ANALYTICAL PROVISION OF THE ENTERPRISE'S DEBT IN THE CONTEXT OF CRISIS MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 146–60. http://dx.doi.org/10.37128/2411-4413-2019-1-12.
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The system of analytical support of the enterprise in conditions of crisis management is investigated. The approaches to understanding the essence of crisis management, its purpose, role and the basic requirements to the formation of the system of crisis management are specified. It is established that the crisis management of the enterprise is a complex system that is different in its strategic nature and aims at eliminating of possible and existing problems in its activities by developing and implementing a special program using the full potential of modern management. It is established that the crisis management system should provide an appropriate approach to the enterprise's debt in order to effectively manage it, to ensure optimum balance between receivables and accounts payable, to prevent the occurrence of overdue debts, to systematically monitor the calculations, and so on. The analysis of receivables and accounts payables by branches of Ukraine is carried out and the significant excess of receivables is noted. It is indicated that the management of the enterprise will be interested in information on: the amount, dynamics, composition and structure of its indebtedness; quality of debt; the reasons that caused the occurrence and existence of debt; the frequency of occurrence and repayment of debts; influence of debt on the financial condition of the enterprise; the expediency of investing in an enterprise's debt, etc. It is established that the purpose of analysis of receivables and accounts payable is to identify the amount of justified and unreasonable debt; changes for the analyzed period, the reality of receivable and amounts payables, reasons and the prescription of accounts receivable. In this regard, the analysis of receivables and accounts payables is an important part of the financial analysis at the enterprise and allows you to identify not only the indicators of current and prospective solvency of the enterprise, but also factors influencing their dynamics, as well as assess quantitative and qualitative tendencies in the financial state of enterprises in the future. It is determined that in the process of organization of debt analysis it is necessary to separately evaluate and study the availability, composition and structure of the company's debt, its frequency, quality and causes, including overdue. To study the composition and structure of the debt, its dynamics it is appropriate to make special analytical tables, graphs, drawings. In the course of the analysis it is also appropriate to compare the amounts of receivable and payables. According to the results of this comparison, the following factors can be identified: increase or decrease of receivables; increase or decrease in payables. It is stated that the management of receivable and accounts payables at the enterprise is the process of development and implementation of managerial decisions regarding the consistency of their size and speed of the movement in time, providing the necessary profit and optimal amount of available funds. The main components of the enterprise debt management system are presented in the article.
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Adetona-Ibrahim, Toluwalashe, Najighjigh Igba, Mujtaba Liman Abdullahi, David Yakubu, and Faiza Haruna Maitala. "Working Capital Management and Profitability of Consumer Goods Companies in Nigeria." European Journal of Business and Innovation Research 13, no. 1 (2025): 71–86. https://doi.org/10.37745/ejbir.2013/vol13n17186.
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This study investigates the impact of working capital management (WCM) on the profitability of consumer goods companies in Nigeria. Using a quantitative research design, panel data from five selected companies over a five-year period (2019–2023) were analyzed. Key working capital metrics, including Accounts Receivable Period (ARP), Accounts Payable Period (APP), and Inventory Turnover, were examined alongside profitability measured by Return on Assets (ROA). A Fixed Effects regression model was employed to evaluate the relationship between WCM components and profitability, while diagnostic tests ensured the robustness of the results. Findings reveal that ARP and APP have statistically insignificant impacts on ROA, suggesting that receivables and payables management practices may not significantly influence profitability. Similarly, Inventory Turnover showed no robust relationship with profitability, highlighting the complexity of WCM in driving financial performance. Control variables such as firm size and leverage were marginally significant, suggesting their potential role in profitability. The study concludes that while effective WCM practices are essential for operational efficiency, their impact on profitability may depend on firm-specific and industry-specific factors. Recommendations include optimizing inventory management, streamlining receivables and payables cycles, and tailoring WCM strategies to the unique challenges of Nigeria’s consumer goods sector.
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Mukhwana, William Wanyonyi, and Julius Miroga Dr. "Factors of Cash Flow Management on Financial Performance of Selected Commercial Banks in Bungoma County, Kenya." International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) 10, no. 3 (2023): 187–201. https://doi.org/10.5281/zenodo.8366056.
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<strong>Abstract:</strong> Cash flows are narrowly interconnected with the concepts of value, interest rate and liquidity (Auerbach, A. J., & Devereux, M. P. (2013). Proper cash flow management systems in business help the managers to: Control spending with respect to the specified budget, minimize borrowing and maximise the opportunity cost of its company’s resources (Bari et al., 2019). Cash flow management as defined by Ward (2020) is the “process of monitoring, analyzing, and optimizing the net amount of cash receipts minus cash expenses. Net cash flow is an important measure of financial health for any business”. The purpose of the study was to analyze the selected factors of cash flow management on Financial Performance of commercial banks in Bungoma County, Kenya. Specific objectives of the study was to assess the effect of payables management on Financial Performance of commercial banks in Bungoma County, Kenya. The study was based on Portfolio theory of Cash Management, Cash Management theory, Transaction Cost theory, Free Cash Flow theory and pecking order theory. The study used descriptive research design. The target population of the study was 68 employees in management and supervisory cadres in commercial banks in Bungoma County, Kenya. Census was adopted since the target population was small. Data collection instruments was questionnaires. Data collection methods was both primary and secondary. The data was analyzed using Statistical Program for Social Sciences (SPSS) windows version 23. Multiple linear regression analysis was carried out to analyze the selected factors of cash flow management on Financial Performance of commercial banks in Bungoma County, Kenya. Pilot test was carried out for validity and reliability of research instruments. Regression analysis was carried out to test the significant levels of one variable to the other in the study. ANOVA was carried out to test the hypotheses of the study. Based on the findings, payables management was found to a significant influence financial performance of commercial banks in Bungoma County. The study recommends that management of commercial banks should universally considered that cash is most liquid asset because it can most quickly and easily be converted into other assets and that commercial banks profitability is influenced by current ratios, quick ratios and cash ratios. The management should take into considerations that dynamic financial management process and its effectiveness is directly correlated with a firm’s ability to realize its mission, goals and objectives. The commercial banks should ensure that accounts payables arise from purchasing goods or services for use in a company’s operations or purchasing merchandise for sale on credit and. that creditor’s turnover, payables deferral period and cash conversion cycle determines payables determines payables management. They should also be informed that accounts payable is the largest single category of short term debt, representing about forty percent of the average corporation’s current liabilities and payables management enhances financial performance of commercial banks. The study was significant to the researchers, banking sector and the government of Kenya in formulation of different financial decisions and in policy making. <strong>Keywords:</strong> Payables management, financial performance. <strong>Title:</strong> Factors of Cash Flow Management on Financial Performance of Selected Commercial Banks in Bungoma County, Kenya <strong>Author:</strong> Mukhwana William Wanyonyi, Dr Julius Miroga <strong>International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)</strong> <strong>ISSN 2349-7807</strong> <strong>Vol. 10, Issue 3, July 2023 - September 2023</strong> <strong>Page No: 187-201</strong> <strong>Paper Publications </strong> <strong>Website: www.paperpublications.org</strong> <strong>Published Date: 21-September-2023</strong> <strong>DOI: https://doi.org/10.5281/zenodo.8366056</strong> <strong>Paper Download Link (Source)</strong> <strong>https://www.paperpublications.org/upload/book/Factors%20of%20Cash%20Flow%20Management-21092023-2.pdf</strong>
Dissertations / Theses on the topic "Payables Management"
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Milatová, Helena. "Ŕízení pracovního kapitálu ve firmě BAYER s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-125227.
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The aim of this thesis is to analyze the management of working capital in company Bayer s.r.o., primarily to find the weak points and to suggest measures for their improvement. First of all the company results will be evaluated based on financial analysis. Subsequently the managing process of particular working capital components will be assessed, i.e. inventories, receivables, cash and payables. The resulting findings will be interpreted and completed by proposal of measures and recommendations, which should ensure a higher efficiency of working capital management and therefore release funds, which can be used for further company development and increase its value.
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Pahkamaa, Tobias, and Oscar Gustén. "Working Capital Efficiency and Firm Profitability : A Quantitative Study of Listed Swedish Firms 2000-2015." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-324750.
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This thesis examines the relationship between working capital efficiency and firm profitability, and how this relationship is affected by economic fluctuations. In the existing literature, the relationship between working capital efficiency and firm profitability has been extensively researched. However, the impact of economic fluctuations on the relationship between working capital efficiency and firm profitability is sparsely researched. To the best of our knowledge, only Enqvist, Graham and Nikkinen (2014) have addressed the impact ofeconomic fluctuations on the relationship between working capital efficiency and firm profitability. This thesis is a replication of their study in another geographical setting, another time period and studying different types of firms. Using a sample of 2,589 firm-year observations of listed Swedish firms for the years 2000-2015, this thesis conducts multiple regression analysis to examine the relationship between working capital efficiency and firm profitability. The findings of this thesis propose that firms can enhance profitability by improving their working capital efficiency. However, the relationship between working capital efficiency and firm profitability does not appear to be significantly affected by economic fluctuations. This thesis contributes to the existing literature by further strengthening the understanding of the relationship between working capital efficiency and firm profitability. In addition, it also adds to the existing literature on the relationship between working capital efficiency and firm profitability in a Swedish context.
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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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Venter, Marthinus Christoffel. "A critical evaluation of the value of the implementation of a shared services centre of the financial function at ArcelorMittal South Africa with special reference to accounts payable." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8516.
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Thesis (MBA)--University of Stellenbosch, 2011.<br>Some companies composed of different branches or centres or business units, are frequently
following different financial operating procedures. They use different financial systems that are not
aligned. This lack of process standardisation and control can be seen as a “drag” on the business.
Due to this challenge, management might be at risk to focus on the administrative processes, instead
of the core-business of the company. This risk has lead to more and more organisations considering
implementing shared services for finance, believing that through the implementation thereof there is
an opportunity to reduce costs, improve quality, timeliness, and transparency of data. The main aim of
this report is to verify whether the implementation of shared services at the Accounts Payable (AP)
function within ArcelorMittal South Africa (AMSA) did add value to the stakeholders of the business.
Managing a shared services operation includes the implementation of benchmarking and continuous
improvement and must involve planning for enhancements. Increased automation should enable
departments to operate more effectively and efficiently in the future by streamlining processes,
improving service levels and internal control as well as increasing data analysis.
The main reasons for implementing a Shared Services Centre (SSC) at AMSA are explained and the
processes that AMSA followed in implementing a SSC in Vanderbijlpark are described. Specific
reference to the AP function is given.
The SSC AP function of AMSA should operate as an internal customer service business. Currently the
internal customers of this function are not satisfied with the operation of the function and a lot of the
difficulties and mistakes made during implementation and operation of the SSC AP need to be solved,
although the centre has been implemented six years ago. A customer survey and interviews with three
managers of AMSA, who were involved in the implementation and operation of the SSC, was done to
determine the value and success of the centre. According to the feedback, the SSC of AMSA has
become a static shared service unit that satisfied the needs of the customers and the organisation
only at the beginning of implementation. The service currently runs the risk of becoming just another
centralised function that is subject to the same problems that originally caused AMSA to seek a new
means of organising.
The management of the SSC of AMSA needs to look beyond what it does today, linking its plan to
overall company goals and assessing how it can optimise its contributions on behalf of all parties
within AMSA. The management of the shared services unit needs to develop competence in finding
and exploiting leverage opportunities to be continuously of value to AMSA. Possible corrective actions
to get the SSC to be customer orientated are discussed. By solely relying on centralisation and
standardisation, significant benefits of the shared services operating model was omitted and not
implemented.
The management of AMSA needs to consider the restructuring of the SSC to ensure the reshaping of
the operation into the high-performing, service-oriented “business within a business” originally
intended for shared services.
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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., та N. N. Murashev. "Финансовые методы управления дебиторской задолженностью на предприятии: проблемы и пути их решения : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93323.
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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования.<br>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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Sousa, Madalena Carvalho e. "Relatório de estágio na empresa Mercedes." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/7037.
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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Neste relatório pretende-se sintetizar o estágio curricular que ocorreu entre Janeiro e Março de 2012 numa empresa do sector automóvel, a Mercedes-Benz. Este relatório
compreende três partes fundamentais: a descrição da organização e da sua envolvente; a descrição das actividades desenvolvidas; e, por fim, o balanço crítico dessas mesmas
actividades. A Mercedes-Benz é uma empresa do Grupo Daimler, fundada em Abril de 2004, que
conta actualmente com 296 colaboradores. As actividades desenvolvidas durante este estágio podem ser agrupadas em duas grandes áreas: Clientes - Controlo de Cobranças; e Fornecedores - Gestão de contas a pagar. Na universidade aprende-se, essencialmente, aspectos teóricos fundamentais às exigências de um profissional. Contudo pelo que se tornou necessário complementar esse conhecimento com uma componente prática, que poderá ser materializada através do estágio. Obtém-se contacto com a vida real, ou seja, com o que realmente acontece no dia-a-dia de uma organização. Chegado ao final do estágio, e feita a avaliação do mesmo, conclui-se que este contribuiu de forma bastante significativa para o desenvolvimento pessoal e profissional, permitindo adquirir competências que são transversais a esta área e que serão úteis, sobretudo no início da vida profissional.<br>In this report I intend to summarize traineeship that occurred between January and
March 2012 in an automotive company, Mercedes-Benz. This report comprises three main parts: a description of the organization and its environment, the description of the activities, and, finally, the critical assessment of those activities. The Mercedes-Benz is a Daimler Group company, founded in April 2004, which currently has 296 employees. The activities during stage can be grouped into two broad areas: Customers – Control Collection, analysis; and Suplliers – Management of accounts payable. At the university learns essentially theoretical aspects essential to the demands of a professional. However, for what became necessary to complement this knowledge with a practical component, which can be materialized through the stage. Get up contact with real life, i.e. with what actually happens in day-to-day organization.
Fond of the end of the period of training, and made the evaluation of the same, it is
concluded that this contributed of sufficiently significant form for personal and professional the development, allowing to over all at the beginning acquire abilities that are transversal to this area and that they will be useful, of the professional life.
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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.<br>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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Лозінська, А. С. "Облік, контроль та аналіз розрахунків з дебіторами і кредиторами (на прикладі ТОВ «Варта-Агро»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Lozinska.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та контролю дебіторської і
кредиторської заборгованостей. Проаналізовано економічну сутність та поняття,
характеристику за міжнародними та вітчизняними стандартами, проблематику обліку та
контролю коштів у розрахунках, практичні засади здійснення обліку та контролю на
досліджуваному підприємстві, фінансову стійкість, ефективність використання оборотних
коштів та платоспроможність підприємства ТОВ «Варта-Агро».
Запропоновано впровадити доповнення до наказу про облікову політику підприємства,
внутрішній документ для здійснення контролю за строками погашення заборгованостей,
розширити аналітичний облік розрахунків з покупцями, вдосконалити внутрішній контроль
розрахунків з дебіторами і кредиторами.<br>The work deals with the theoretical aspects of accounting and control of account receivable
and account payable. Author analyzes economic essence and definitions, characteristic according
to international and national standards, problematic of accounting and control of settlements,
practical aspects of accounting and control at studied enterprise, financial strength, efficiency of
current assets and paying capacity of «VARTA-AGRO» LLC».
Author offers to bring in additions to the company’s accounting policy order, internal document
to control repayment terms, widen analytical accounting of settlements with buyers, improve
internal control of settlements with debtors and creditors.
Books on the topic "Payables Management"
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Schaeffer, Mary S. Accounts Payable and Sarbanes-Oxley. John Wiley & Sons, Ltd., 2006.
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Montone, Deborah. Power building in medical office bookkeeping. W. B. Saunders, 1999.
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Vylder, Stefan De. Debt-for-AIDS swaps: A UNAIDS policy information brief. Joint United Nations Programme on HIV/AIDS (UNAIDS), 2004.
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Office, General Accounting. Budget issues: Information on FDIC and FSLIC notes payable : fact sheet for the chairman, Committee on the Budget, U.S. Senate. The Office, 1988.
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Bragg, Steven M. Payables Management : Second Edition: A Practitioner's Guide. AccountingTools, Inc., 2017.
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Schaeffer, Mary S. Accounts Payable and Sarbanes-Oxley. Wiley & Sons, Incorporated, John, 2006.
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Schaeffer, Mary S. Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls. Wiley & Sons, Incorporated, John, 2007.
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Schaeffer, Mary S. Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls. Wiley & Sons, Limited, John, 2015.
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Internal controls: Defense Fuel Supply Center's recording and reporting of accounts payable : report to the Chairman, Legislation and National Security Subcommittee, Committee on Government Operations, House of Representatives. The Office, 1987.
Find full textBook chapters on the topic "Payables Management"
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Silva, Titus De. "SP 037 Accounts Payable." In Integrating Business Management Processes. Productivity Press, 2020. http://dx.doi.org/10.4324/9781003042846-106.
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Jessen, Urszula, Michal Sroka, and Alessandro Berti. "Towards User-Oriented Process Mining: A Collaborative Approach to Minimize Late Payments in Accounts Payable Process." In Business Process Management Cases Vol. 3. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-80793-0_9.
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Baroroh, Niswah, Meilani Intan Pertiwi, Heri Yanto, H. Marliana, and E. Mukholifah. "Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company." In Advances in Economics, Business and Management Research. Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-522-5_43.
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"Management of Payables." In CFO Fundamentals. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205111.ch23.
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Preve, Lorenzo A., and Virginia Sarria-Allende. "Managing Account Payables." In Working Capital Management. Oxford University Press, 2010. http://dx.doi.org/10.1093/acprof:oso/9780199737413.003.0008.
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"Payables and Working Capital Issues." In Essentials of Working Capital Management. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386842.ch7.
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Soldatova, Liubov Ivanovna. "Formirovanie uchetno-analiticheskoi informatsii o raschetakh s postavshchikami i pokupateliami." In Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance. Publishing house Sreda, 2022. http://dx.doi.org/10.31483/r-104701.
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Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.
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Yao, James, John Wang, Qiyang Chen, and June Lu. "Development and Design Methodologies in DWM." In Enterprise Information Systems. IGI Global, 2011. http://dx.doi.org/10.4018/978-1-61692-852-0.ch213.
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Information systems were developed in early 1960s to process orders, billings, inventory controls, payrolls, and accounts payables. Soon information systems research began. Harry Stern started the “Information Systems in Management Science” column in Management Science journal to provide a forum for discussion beyond just research papers (Banker & Kauffman, 2004). Ackoff (1967) led the earliest research on management information systems for decision-making purposes and published it in Management Science. Gorry and Scott Morton (1971) first used the term decision support systems (DSS) in a paper and constructed a framework for improving management information systems. The topics on information systems and DSS research diversifies. One of the major topics has been on how to get systems design right.
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Soldatova, Liubov Ivanovna, and Galina Vladimirovna Fadeeva. "Analiz i upravlenie zadolzhennost'iu kontragentov: prakticheskii aspekt." In Economics and Law: problems, strategy, monitoring. Publishing house Sreda, 2023. http://dx.doi.org/10.31483/r-107580.
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Organizations constantly conduct settlements with suppliers and buyers. With suppliers for fixed assets, raw materials and other inventory items purchased from them, work performed and services rendered; with buyers for work performed, services rendered. The debt on these calculations in the process of financial and economic activity must be within the permissible values. Market relations increase the responsibility and independence of organizations in the development and adoption of management decisions to ensure the effectiveness of settlements with debtors and creditors. Rational organization of control over the state of settlements, contributes to strengthening contractual and settlement discipline, fulfilling obligations for the supply of products in a given assortment and quality, increasing responsibility for compliance with payment discipline, reducing receivables and payables, accelerating the turnover of working capital and, consequently, improving the financial condition of organizations.
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Burnie, David A., and Adri de Ridder. "Accounts Payable Management." In Working Capital Management. WORLD SCIENTIFIC, 2023. http://dx.doi.org/10.1142/9789811259661_0013.
Full textConference papers on the topic "Payables Management"
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Kravtsova, A., and A. Yakimova. "MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF THE COMPANY." In MANAGER OF THE YEAR – 2024. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2024. https://doi.org/10.58168/moty_126-131.
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The relevance of the issue of receivables and payables is of great importance for enterprises operating in market conditions, since skillful and effective management of this part of current assets is an essential condition for maintaining the required level of liquidity and solvency. The management of accounts receivable and accounts payable is necessary both to create an image of a reliable debtor and to ensure the effective day-to-day operation of the enterprise. It is also important that the condition of accounts payable as a source of funds meets the requirements of the market and meets the needs of business development. After all, insufficient financial stability can lead to excessive creditworthiness of the enterprise and a lack of funds for the development of production, and excessive can hinder development and burden the costs of the enterprise with excessive reserves and reserves.
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Proskurina, M., and Tatyana Bezrukova. "FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_234-238.
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One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
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Zorko, A. D., and T. L. Bezrukova. "MANAGEMENT OF ACCOUNTS RECEIVABLES AND PAYABLES OF THE ENTERPRISE." In Менеджер года-2023. Воронежский государственный лесотехнический университет им. Г.Ф. Морозова, 2023. http://dx.doi.org/10.58168/my2023_67-72.
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Ovanesyan, Sergey. "Management Receivables And Payables Of The Organization: The Mathematical Aspect." In Trends and Innovations in Economic Studies, Science on Baikal Session. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.61.
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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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Liodorova, Julija, and Irina Voronova. "Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia." In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.029.
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To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman Z-score model has been developed to indicate the manipulation of financial statements. Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and during the verification of other known data. Research methodology is based on the background studies of P-score testifying, applying this approach to the Latvian condition. The present study analyzes the behaviour of the two models in identifying distress and fraud. To testify the results of the study, the authors use the financial analysis methods, comparison, statistical and quantitative research methods. Findings have shown the possibility of using the P-score and Z-score technique for bankruptcy fraud detection at the Latvian companies, based on the construction sector samples. The accuracy of the method is above 80%. Research limitations – acquisition a large amount of data on companies that are in the process of analytical studies on the recognition of their insolvency and having signs of fraud is not possible due to the confidentiality of information. Practical implications – the results of the study may be applicable to the audit of the company, investment reliability assessment, partnership evaluation and economic examination to detect fraud. Originality/Value of the study is the first test of practical implication of P-score model in Latvia and the Baltic countries on the samples of small and medium-sized construction companies. The authors propose improving the coefficients of the P-score model taking into account the requirements for financial statements in Latvia
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Sharma, Akash, and Dan McDonald. "Best Practices for Building a Modern and Resilient Supply Chain Framework in the Oil and Gas Industry." In SPE Annual Technical Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/215114-ms.
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Abstract The oil and gas industry operates in a complex and challenging environment with significant supply chain management risks. This paper aims to provide a comprehensive review of these risks and proposes strategies to create a best-in-class supply chain practice using Industry 4.0 technologies. With energy prices being highly volatile and the macroeconomic situation created by COVID-19, having a resilient and robust supply chain practice is essential for oil and gas operators. The paper emphasizes the need for the energy industry to shift its view of the supply chain from a tactical, reactive organization to one of strategic value. To establish a best-in-class supply chain practice, the paper discusses the integration of various Industry 4.0 technologies, such as artificial intelligence, robotics, and automated systems. The authors suggest leveraging tools such as spend analytics and data modeling to make informed decisions and automate dispatch processes, leading to positive fiscal and ESG impacts. They also emphasize the critical role of automation of the payables process and real-time visibility of validated invoice line-item cost detail data to achieve a should-cost modeling environment. The authors propose a manage-by-exception model that focuses on operations, value creation, process improvement, and automation of redundant support functions to mitigate risk and provide a competitive advantage for the entire enterprise. The paper presents novel and additive ideas for modernizing the oil and gas supply chain.
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Silva, Ana Paula Trocoli da. "The impact of responsibility in fiscal management on the financial condition of municipalities." In V Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvmulti2024-088.
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Responsibility in fiscal management, in accordance with the Fiscal Responsibility Law, presupposes planned and transparent action, through compliance with limits and conditions, including in relation to registration in Remains Payable. The present study sought to identify the influence of responsibility in fiscal management on the financial condition of municipalities. To this end, the influence of the main variable Remaining Payable on the financial situation of municipalities was analyzed, using the econometric model based on Martins et al. (2021). The financial condition is represented by the surplus/deficit divided by the municipalities' total revenue, while the volume of commitments recorded in Remains Payable divided by total expenditure is used as a metric for responsibility in fiscal management. It was also investigated whether the election year (2020 was a municipal election year) has a significant influence on the financial situation of municipalities. To achieve the research objective, a sample of municipalities in Bahia with a population of up to 100 thousand inhabitants was used, whose information was made available in the Brazilian Public Sector Accounting and Tax Information System (Siconfi). The absence of some data was a limitation of this study. Bahia is the state in the Northeast with the most municipalities, which justifies the sample selection. Furthermore, there are no related studies that cover the region. The period chosen was from 2019 to 2021, using multiple linear regression and applying the Ordinary Least Squares (OLS) method. The results suggest that the main variable Remains to Pay negatively influences the financial situation of the municipalities, while the election year, represented by the dummy variable , did not present statistical significance. This result highlights the impact of Remains Payable on the financial situation of municipalities, revealing that better control of this institute by managers must be carried out.
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Wu, Qianqian, and Xiuping Wang. "Research on Application of Employee Benefits Payable under the New Standards." In International Conference on Economics and Management Innovations (ICEMI). Volkson Press, 2017. http://dx.doi.org/10.26480/icemi.01.2017.131.133.
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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.