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Relevant bibliographies by topics / Receivables

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Academic literature on the topic 'Receivables'

Author: Grafiati

Published: 4 June 2021

Last updated: 24 January 2023

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Journal articles on the topic "Receivables"

1

Marlini, Wenny, and Mega Widya Utami. "ANALISIS PERPUTARAN PIUTANG, PIUTANG RATA-RATA DAN RASIO PIUTANG ATAS PENDAPATAN TERHADAP PROFITABILITAS PADA PDAM TIRTA BUMI SENTOSA KABUPATEN KEBUMEN." Jurnal E-Bis (Ekonomi-Bisnis) 3, no. 1 (June 7, 2019): 84–95. http://dx.doi.org/10.37339/e-bis.v3i2.122.

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To determine the effectiveness of the management of accounts receivable, one of them by looking at the management of accounts receivable that is by calculating receivables turnover, average accounts receivable and the ratio of revenue. The calculation aims to determine how the performance of its receivables management. PDAM to manage accounts still less than optimal seen from the accounts receivable turnover decreased means that the longer the company's capital back into cash, average accounts receivable increase means the greater the greater the age of accounts receivable collectibility of accounts receivable and ratio of receivables from increased revenues and reduced income when receivables increase. The solution is to give the author PDAM must control receivables and anticipate the existence of doubtful receivables, then the company needs to provide policies in collection of accounts receivable which the company hopes that customers deposit the payment on time. Results calculation accounts receivable turnover in 2012 was amounted to 5,7 times, and in 2013 was amounted to 5.3 times the mean decreases, average accounts receivable in 2012 was amounted 63 days and in 2013 was amounted to 69 days means increased, and the ratio of receivables on income in 2012 was amounted to 0.1744% and in 2013 was amounted to 0.1888% mean increase. Receivables increased revenue decreased. Results of analysis of receivables turnover PDAM Tirta Bumi Sentosa Kabupaten Kebumen not good, average receivables including unfavorable, and the ratio of receivables on income analysis results are less good too. It can be concluded that the receivables on PDAM Tirta Bumi Sentosa Kabupaten Kebumen not good.

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Ilmayani, Nur Fitri, and Elfreda Aplonia Lau. "ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA." Research Journal of Accounting and Business Management 4, no. 1 (June 10, 2020): 46. http://dx.doi.org/10.31293/rjabm.v4i1.4681.

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This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.

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Darmawan, Darmawan, and Achmad Jufri. "The Concept of Relationship Between Debt and Receivable: Evidence on Basic Industrial Companies in Indonesia." International Journal of Business Review (The Jobs Review) 5, no. 1 (September 20, 2022): 103–16. http://dx.doi.org/10.17509/tjr.v5i1.50699.

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The study's purpose was to determine whether there is a two-way influence between debt and receivables, the response of a variable to sShocks that occur in other variables and the contribution of each variable to other variables. Debt and receivable data are taken from 48 of the 91 companies in the basic industrial sector listed on the IDX. The statistical model used in this study is the Vector Autoregression Model, which aims to test the direction of influence between two variables. The results show that debt affects receivables, while accounts receivable do not affect debt. So there is only a one-way relationship between debt to receivables. This finding reinforced that the debt response to the shock in receivables did not find a significant response. Meanwhile, the response of receivables variable shock to itself since period 1 has fluctuated and has been stable since period 6. The receivables response to the shock in debt began to respond in the second period and was stable from period 6. The contribution of the receivable variable to itself had a negative trend. In contrast, the contribution of the variable debt to receivables shows a positive direction.

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Ulum, Khoirul, and Ayu Azizah. "ANALISIS PENYISIHAN PIUTANG TAK TERTAGIH PADA CV. MITRA SERVICE." Akrab Juara : Jurnal Ilmu-ilmu Sosial 7, no. 4 (November 5, 2022): 13. http://dx.doi.org/10.58487/akrabjuara.v7i4.1930.

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This research was conducted with the aim of analyzing the reserve for bad debts loss at the company CV. Service Partners for the balance sheet reporting period as of September 30, 2022. From the results of the research that the authors did for 5 months and on the basis of the data of the Balance Sheet report as of December 31, 2021 and the Balance Sheet report as of September 30, 2022, CV. Service Partners have not made a provision for uncollected receivables. In this study, the author uses the age of receivables analysis to calculate and estimate the allowance for losses on receivables on the basis of the detailed list of accounts receivable data as of September 30, 2022. Furthermore, from the details of the receivables, an analysis of the age of receivables is compiled, namely the age group of accounts receivable 0-30 days, 31- 60 days, and >60 days with allowance for accounts receivable rates of 10%, 15% and 15% (table-3 & table-4). From the results of multiplying the receivables allowance rate and the amount of receivables that have been grouped based on the age of the receivables, an allowance for losses on bad debts is Rp. 75,641,783,- (table-5) and the effect on the current year's profit and loss forecast decreased to Rp. 397.201.853,-.

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Mordan, Ie, and A. Solomakha. "SYSTEMIC APPROACH TO ENTERPRISE DEBT MANAGEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2019): 70–79. http://dx.doi.org/10.21272/1817-9215.2019.2-9.

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The article is devoted to generalization of theoretical bases and practical recommendations on improvement of the system of receivables management in the period of fierce competition and intensive development of debt relations between enterprises. In order to build an effective system, the management object - receivables - has been studied in detail. The approaches to understanding the nature of accounts receivable and the author's definition of it are distinguished. Receivables are grouped according to different classification characteristics, which is primarily of practical importance, allowing to build a clear system for accounting and analysis of the presence and movement of receivables and to form an effective system for their management by individual types. The reasons for the objective necessity of forming receivables as a certain form of working capital existence are identified. A thorough analysis of the concepts in the scientific literature of the concept of "management of accounts receivable". The researches made it possible to create a comprehensive system of receivables management, which is based on the interaction of the target, organizational, structural, management and information subsystems. A characteristic is given to each subsystem and its constituent elements. The subjects and objects of management are specified, their interaction is considered, goals and tasks are outlined. It is determined that the functions of the management system are analysis, planning, regulation and control, the principles on which it is based are continuity, periodicity, consistency, autonomy, prudence and full coverage, and the methods of management are psychological, economic, legal and alternative instruments. The implementation of the receivables management system implies the implementation of a series of sequential measures in the form of certain steps, which are considered in the work, aimed at reducing the risk of arrears or bad receivables. Keywords: accounts receivable, accounts receivable management, management system, accounts receivable.

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Bawani, Anak Agung Gek Sri, I. Gusti Ayu Astri Pramitari, and Ketut Nurhayanti. "The Analysis of Accounting Treatment of Account Receivable Based on PSAK No. 50 and PSAK No. 55 at PT Wahana Boga Nusantara." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (October 13, 2021): 105–10. http://dx.doi.org/10.31940/jasafint.v4i2.105-110.

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The purpose of this study is to analyse and compare the accounting treatment of account receivable applied by PT Wahana Boga Nusantara with PSAK No. 50 and No. 55 revisied in 2014. This study uses descriptive data analysis techniques with a qualitative approach. The data collection method used is an interview with the Manager of the Financial Department and the Head of Account Receivable section on receivables accounting policy. The treatment of receivables accounting, non participant observations, and documentation with the documents used are financial position statements, profit and loss statements, receivables age lists, recapture of credit sales data during 2020. This study showed that the recognition of receivables has been by PSAK number 55 the revised the year 2014 because receivables are recognized when goods have been shipped and received by customers. Meanwhile, the measurement and presentation of receivables are not appropriate because they are not measured and presented at fair value.

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Suwantari, N. L. M. Puri, I. M. Ariana, and P. Adi Suprapto. "Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (October 30, 2020): 117–24. http://dx.doi.org/10.31940/jasafint.v3i2.2133.

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ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews, observation, and documentation. The data analysis technique used was descriptive qualitative analysis technique and quantitative descriptive. The results of this research showed that the accounting treatment for ALS Hotel and Resort accounts receivable was following the Financial Accounting Standards. Accounts receivable management effectiveness was not yet effective because hotel management has not considered all 5C principles. The receivables collection policy has not been optimal due to the receivable turnover ratio and average collection period that show sub-standard results and impact on the arrears and billing ratios. The suitability of accounting treatment for accounts receivable provides relevant information that the management of accounts receivable to minimize uncollectible receivables has not been effective.

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

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The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence. According to the added classification attributes, the types of account receivables were distinguished (сoncerted and the unconcerted account receivable on a sum and terms, for example, not confirmed claims fines; real and fictitious account receivable, that is represented in an account without actual realization of economic operation or as a result of economic operations that is confessed by a court as incompetent). The features of account receivables accounting at the PJSC “DNIPROVSKY CCP” were examined. In accordance with the chosen accounting policy, the classification of account receivables at the enterprise was highlighted. The features of registration of primary documents of origin and repayment of account receivable for various business transactions were analyzed. The features of recognition and assessment of account receivable, the procedure for forming the provision for doubtful debts were revealed, the procedure and grounds for writing off debts, the features of its reflection in the financial statements were determined. For more detailed accounting of account receivables in the enterprise, measures to improve accounting were proposed. For account receivables accounts in the enterprise, it is proposed to introduce sub-accounts for accounting of debts for which the payment deadline has not come, and debts that have not been repaid on time. For accounting the doubtful debt reserve for long-term and short-term account receivables it’s proposed to introduce separate sub-accounts to the account of the accounting of the doubtful debts reserve. Based on the proposals made the changes to the working card of accounts of the PJSC “DNIPROVSKY CCP” were developed.

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Gamasti, Millenia Tri, and Supatmi Supatmi. "Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia." Owner 7, no. 1 (January 1, 2023): 644–55. http://dx.doi.org/10.33395/owner.v7i1.1236.

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This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with 525 observations as panel data. This hypothesis examined by panel data regression with Eviews program. Based on panel data regression test, this research found tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects financial performance (ROA) means the more industry manufacturing do related party transaction with assets other than account receivables and other receivables ability to earn profit is getting lower. Also, tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects market performance (TOBIN), the more industry manufacturing do related party transaction with assets other than account receivables and other receivables decrease ability of investment profit sharing make share price weak. This finding align with the type II agency theory that the majority shareholder dominates the minority shareholder causing agency conflict.

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Maya, Agustina, and Kusuma Dewi. "Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (August 10, 2020): 117–26. http://dx.doi.org/10.37641/jiakes.v8i2.370.

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Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted. The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company. PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables. The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables. Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables

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Dissertations / Theses on the topic "Receivables"

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Oditah, Fidelis H. I. "Legal aspects of receivables financing." Thesis, University of Oxford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.385576.

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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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Olša, Jiří. "Possibilities of Solving of Receivables in JETCON, Ltd." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76278.

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This thesis is focused on the claims in company Jetcon Ltd. Today is no company which would not have to manage and analyze claims. Construction sector is a field where there is currently a very tough competition. What are the Jetcon Ltd claims? What is their structure and amount? How the company deals with and prevents irrecoverable claims? These are some of the questions that this thesis is responsible.

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Brádlová, Veronika. "Řízení pohledávek v kapitálové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224673.

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This masters thesis is focused on the theory related to the topic of receivables. The analytical part is focused on the detailed receivables management in the selected capital company. In response to the analytical part are introduced recommendations for the improvement of their amount and their management. The end of the masters thesis summarizes the results from the analytical part.

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Ondrová, Petra. "Optimalizace daňové povinnosti u vybraného subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417358.

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This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.

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Světlík, Radim. "Pohledávky v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9178.

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The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.

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Слободніченко, О. О. "Управління дебіторською заборгованістю підприємства та розробка комплексу заходів щодо її оптимізації." Master's thesis, Українська академія банківської справи Національного банку України, 2014. http://essuir.sumdu.edu.ua/handle/123456789/49726.

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Дипломна робота присвячена дослідженню теоретичних та практичних аспектів управління дебіторською заборгованістю підприємства та розробці комплексу заходів щодо її оптимізації.
Thesis is devoted to theoretical and practical aspects of receivables management company and development of measures its optimization.

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Kožíšková, Lenka. "Faktoring a jeho účetní zachycení." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16659.

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Factoring is a financial tool, which allows companies to gain money before the maturity of the invoices issued by them. Factoring can be provided as a regression or non-recourse. The accounting of factoring is based on the form of factoring. Recognition should be fundamentally based on economic substance of transactions rather than the legal status declared for example by contracts. Non-recourse factoring is based on assignment of receivables and regressive factoring is rather receivables management. The issue of accounting for factoring is not yet finally resolved officially.

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Kolářová, Alena. "Řízení pohledávek v obchodní korporaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225083.

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The thesis has been involved in the receivables management in a selected business corporation, namely management of trade account receivables. Measures, the application of which should improve the situation in the selected company, are proposed with regard to the development and status of receivables at the reporting period.

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Vodhánělová, Eliška. "Řízení pohledávek z obchodních vztahů." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202034.

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The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.

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Books on the topic "Receivables"

1

Leonard, Russell A. Managing insurance receivables. [S.l: s.n.], 1995.

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Office, General Accounting. Internal Revenue Service receivables. Washington, D.C: The Office, 1992.

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Gentry, James A. Monitoring payables and receivables. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1987.

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Office, General Accounting. Internal Revenue Service receivables. Washington, D.C: The Office, 1992.

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Jones, Stephen A. Trade and Receivables Finance. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7.

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

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The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessment of claims. Attention is paid to issues of mass valuation of receivables, the evaluation of business value, as well as the problem of calculating the discount rate. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of higher educational institutions enrolled in the fields of study within the bachelor — 38.03.01 "Economics", within the master's program — 38.04.01 "Economy" and 38.04.08 "Finance and credit", and also for students of professional retraining programs "Valuation of enterprise (business)".

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Cross-border security over receivables. Munich: Sellier European Law Publishers, 2009.

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Jones, Stephen A. The Trade and Receivables Finance Companion. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0.

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Institute of Credit Management (Bureau of Business Practice), ed. Improving cash flow through effective receivables management. Waterford, CT: Bureau of Business Practice, 1998.

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American Institute of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force. Auditing health care third-party revenues and related receivables. New York, N.Y: The Institute, 2000.

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Book chapters on the topic "Receivables"

1

Paterson, Ron. "Securitised Receivables." In Off Balance Sheet Finance, 85–93. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-12613-2_11.

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Jones, Stephen A. "Receivables Finance." In Trade and Receivables Finance, 447–71. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_23.

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Jones, Stephen A. "Receivables Finance." In The Trade and Receivables Finance Companion, 253–75. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0_16.

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Twigg-Flesner, Christian. "Receivables financing." In Foundations of International Commercial Law, 155–77. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315692807-7.

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Lessambo, Felix I. "Account Receivables." In Financial Statements, 53–67. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_4.

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Lessambo, Felix I. "Account Receivables." In Financial Statements, 59–76. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_4.

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Guzik, Marina. "Managing Receivables and Payables." In CFO Techniques, 161–71. Berkeley, CA: Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3757-0_19.

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Jones, Stephen A. "Trade and Receivables Finance." In The Trade and Receivables Finance Companion, 389–419. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-25139-0_22.

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Jones, Stephen A. "Introduction." In Trade and Receivables Finance, 1–15. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_1.

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Jones, Stephen A. "Collections." In Trade and Receivables Finance, 159–75. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_10.

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Conference papers on the topic "Receivables"

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Suwandi, Suwandi, Turini Turini, and Lena Magdalena. "SISTEM AKUNTANSI INTERNAL CONTROL ATAS PIUTANG FPD (1-6) (STUDI KASUS PT. COLUMBUS MULTI SARANA) CABANG CIREBON." In Seminar Ilmiah Sistem Informasi Manajemen dan Akuntansi. Goodwood Conferences, 2022. http://dx.doi.org/10.35912/sisima.v1i1.4.

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PT.Columbus Multi Sarana is a multinational company engaged in the financing of electronic and furniture products. In terms of managing consumer receivables, PT.Columbus Multi Sarana carries out strict internal control by empowering competent employees in their respective fields. The purpose of this study was to analyze the internal control accounting system for accounts receivable. The receivables that the author discusses specifically for installments 1 to 6, better known as FPD 1-6 (First Payment Default). The author uses a descriptive research method, which is a method that describes the characteristics of the research population or the phenomenon under study, where the main focus is the object under study. The results of the research conducted by the author is where the internal control of receivables (especially FPD 1-6) at PT.Columbus Multi Sarana Cirebon Branch has been carried out since an early age, so that the consumer payment pattern is formed from the initial installment (FPD 1-6). As a result, consumers are accustomed to making credit installment payments according to the due date and on time. This tight control of receivables from the outset can result in the risk of bad credit being minimized.

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2

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

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In modern market relations, no company can avoid the occurrence of receivables. The creditor organization uses it as an extension of the sale of its products, works or services, and the debtor organization considers it as an opportunity to use additional working capital. Accounts receivable means the funds available to the enterprise that are diverted from the turnover, which has a negative impact on the financial condition of the economic entity. The growth of accounts receivable often leads to a crisis situation in the enterprise. The article considers the nature of accounts receivable, the factors that affect its increase and occurrence, as well as the method of analysis.

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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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Dobrynkina, O. V. "Problems of receivables and their solutions." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-42.

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5

Cheremushnikova, T. V., and A. V. Kholodkova. "PROBLEMS OF ACCOUNTING AND ANALYSIS OF RECEIVABLES." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.37.

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6

Zimon, Grzegorz. "Strategies of Receivables Management in Multi-entity Organizations." In Proceedings of the Third International Conference on Economic and Business Management (FEBM 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/febm-18.2018.2.

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Neskorodko, Oleh. "MODERN APPROACHES TO RECEIVABLES MANAGEMENT OF A COMPANY." In 2nd International Conference on Relationship between public administration and business entities management. Scientific Center of Innovative Researches OÜ, 2022. http://dx.doi.org/10.36690/rpabm-2022-120.

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8

Vanchukhina, Lyubov, Tatyana Leybert, Yulia Rudneva, Nelli Galeeva, Anastasia Rogacheva, Elvira Khalikova, and Giedrius Ciras. "INTEGRATED ASSESSMENT OF THE CREDIT POLICY EFFICIENCY." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.50.

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The credit policy is a basis of receivables management. The competent combination of its parameters allows to increase a greater effect of commercial crediting applying by the company. The purpose of this study is to develop a methodology for assessing the effectiveness of various credit policy types: conservative, moderate and aggressive. The comparative analysis of three methods of assessment of the credit policy efficiency is carried out in the article: The NPV analysis, the valuation model based on the average daily margin and the model for assessing the impact of changes in the company’s credit policy. As a result, the technique of the full and quick estimate methods of the credit policy ef-ficiency, including calculation of individual, intermediate and integrated indicators are offered. The method is based on three groups of the indicators, reflecting the company credit policy efficiency in the following directions: quality receivables management, receivables costs maintenance and influ-ence on a company financial condition. The influence of each of the indicator and indicators groups when using different credit policy’s types were proved in the article and that allowed to transform them to a general integrated indicator. This technique allows to estimate in a complex and objectively efficiency of the credit policy operating in the company.

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Nurmet, Maire, Katrin Lemsalu, and Juri Lehtsaar. "Working capital in Estonian agricultural companies: analysis by size." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.050.

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The paper examines the working capital indicators to find out the differences between larger and smaller Estonian agricultural companies. In the task of working capital management, a balance between profitability and liquidity is under investigation. A higher level of current assets ensures higher liquidity, but reduces the profitability. The share of inventories in current assets is relatively high in agricultural companies, and can lead to liquidity problems in adverse circumstances. Low levels of current assets can lead to business interruptions, as insufficient stocks lead to delays in the production process, which in turn is amplified in yields or other outputs. The number of employees is used to distinguish the size of the company. The results show that the smallest agricultural companies have higher liquidity and relatively larger share of highly liquid current assets. Larger agricultural companies maintain a higher level of inventory and have a longer inventory turnover period. Smaller companies have a slightly higher share of loans in current liabilities, so they have to maintain a larger financial buffer. The cash conversion cycle is longer for the smallest and the largest agricultural companies while medium-sized companies have a shorter cash conversion cycle. Smaller companies have the longest receivables turnover, showing that they enable longer payment periods for buyers or may have difficulties collecting receivables from the production sold. Having low market power and long receivables turnover, they have relatively higher need for working capital.

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Dukić Mijatović, Marijana, and Vera Zelenović. "UGOVOR O FORFETINGU U POSLOVNOJ PRAKSI." In 14 Majsko savetovanje. University of Kragujevac, Faculty of Law, 2018. http://dx.doi.org/10.46793/xivmajsko.169dm.

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The forfeiture contract consists of the sale of long-term foreign trade receivables, in which the exporter sells its foreign trade claim to a bank or some other specialized financial institute, which is not encumbered by the possibility of recourse claims of third parties to the buyer of claims, which is secured by some of the contractual security means. In this paper, the authors analyzed both the legal nature and the economic functions of the forfeiture contract in business practice. The work is methodologically conceived on the teleological comparison of the forfeiting and other related contracts, such as factoring agreement and loan and securities contract and other receivables prior to maturity, both from the theoretical point of view and from the current legislation, domestic and at the international level, and the economic benefits of this legal transaction for the contracting parties.

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