Relevant bibliographies by topics / Receivables and payables management

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Receivables and payables management'

Author: Grafiati
Published: 5 June 2025
Last updated: 24 June 2025

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Journal articles on the topic "Receivables and payables management"

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

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Accounts receivable and accounts payable management is an effective tool for increasing the competitiveness of enterprises in today’s market conditions. Since the deferred payment, a commercial loan allows you to increase the number of customers, revenues and profits, while accounts payable attract additional resources to the company. Sometimes there is a situation of formation of overdue receivables and payables, and sometimes their share of the total amount of sales of goods and services is quite high. Therefore, with inefficient management of receivables and payables, poor-quality accounting and analysis, there is a risk of loss of solvency, profit, and sometimes bankruptcy of the enterprise. Currently, the problem of optimizing receivables and payables and ensuring balance is becoming a key issue for almost every enterprise.
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BONDARENKO, Olha, and Iryna MASIUK. "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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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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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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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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BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writing off bad debts. Results. The audit of accounts payable and receivable is relevant in connection with the introduction of the International Accounting Standards in the management of the enterprise, the constant change in the legal framework of Ukraine. Settlements with debtors and creditors for goods and services have a significant impact on the functional activities of the enterprise, so when the audit firm checks all the nuances of accounting in this area, the main factor of fair conclusions is the provision of reliable information. The main source of information is financial statements, where receivables have a significant share in the assets of the balance sheet, and accounts payable in the liabilities of the balance sheet. Conclusion. Debt write-off is an important component in settlements with counterparties. More often than not, we are faced with bad debts. For the correctness of the display of information and write-off of receivables, the company creates a reserve of doubtful debts, which is reflected in account 38 "Reserve of doubtful debts". To write off accounts payable, the company must have important evidence, documents that are approved in accordance with the law.
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Mihaila, Svetlana, Violeta Codrean, and Nicolai Jieri. "Use of Trade Receivables and Payables Analysis in the Decision-Making Process." Economica, no. 4(126) (December 2023): 32–43. http://dx.doi.org/10.53486/econ.2023.126.032.

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Under the current conditions of the global market economy, effective analysis and management of trade receivables and debts requires strategies aimed at improving results. Monitoring of trade receivables and payables therefore requires increased attention in order to avoid excessive growth in receivables and payables, which would increase the risk of bankruptcy. Thus, the entity’s management must have reliable and relevant information on the economic and financial situation in order to keep the entity’s receivables and payables at an optimal level. This research emphasises the importance of analysing trade receivables and payables and the need for their proper management to improve the entity’s financial position and performance. The methodological approach of the paper involves the use of methodological and statistical-mathematical tools characteristic of the social sciences.
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Verbytska, V., and Ya Nasonenko. "MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Series: Economic science 7, no. 167 (2021): 23–27. http://dx.doi.org/10.33042/2522-1809-2021-7-167-23-27.

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The article examined the current state of planning financial obligations and noted the urgency of the problem of the existence of receivables. The urgency of the problem arises due to the presence of a significant share of receivables in the assets of enterprises. The emergence of a problematic issue is the reason for the search for new ways and methods of control over accounts receivable. The organization and methodology for accounting for receivables for goods is shown on the example of TOV "EMSS". We found out that most of the company's income comes from the sale of equipment for the road construction industry, in particular, testing and diagnostic laboratories. The organization of accounting and the main problematic issues of management accounting of receivables in TOV "EMSS" are investigated. The stages of work with contractors are described and the essence of each stage is described in detail. The stage of generating an invoice for payment is considered the moment of the beginning of the receivable to the seller. It has been established that the enterprise is most characterized by current accounts receivable for products, goods and services. At the same time, the company has no bad accounts receivable. The terms of payment for goods and services formed at the enterprise are described. The state and features of management accounting of receivables and their monitoring have been investigated. The main reasons for the origin of accounts receivable in TOV "EMSS" have been clarified. The necessity of work on improving the accounting of receivables and payables has been substantiated. Measures are proposed to reduce the occurrence of accounts receivable and recommendations for improving its information support are developed. The essence of the proposed measures is to automate the information base on accounts payable and receivable of settlement participants; discussion and inclusion in contracts of all obligations between the parties at the stage of concluding the contract; fast fulfillment of obligations for the supply of goods and services; prompt updating of the state of mutual debt, keeping records and reporting of ongoing mutual settlements.
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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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More sources

Dissertations / Theses on the topic "Receivables and 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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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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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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Princová, Michaela. "Vnitropodnikové směrnice vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224724.

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The diploma thesis deals with issues concerning the creation o internal corporate guidelines. The theoretical part focuses on internal corporate guidelines more broadly and on their creation and content. Furthermore the thesis deals with payables with regard to new legal requirements. In the practical part I have proposed the internal corporate guideline titled "Definition of principles for the creation and management of allowances."
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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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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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Fandelová, Pavla. "Auditorské postupy při ověřování pohledávek a závazků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76876.

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Theoretical part writes down an audit history from the beginning till its present form, world trend and present legislation in Czech Republic. First part is also focused on definition and description of external and internal audit and their comparison. General auditing procedures for verifying financial statements are described within theoretical part too. Practical part focuses on particular auditing procedures for verifying receivables and payables which were applied by auditor for real company.
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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.<br>Thesis is devoted to theoretical and practical aspects of receivables management company and development of measures its optimization.
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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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Коршиков, О. В. "Облік і контроль дебіторської та кредиторської заборгованості: сучасні проблеми та методи вдосконалення (нa приклaді ТОВ «Баско»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Korshykov.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 сутності, визнання та класифікації дебіторської та кредиторської заборгованостей, проблемні питання обліку дебіторської та кредиторської заборгованості , рух та аналіз дебіторської та кредиторської заборгованості у бухгалтерії, теоретичні та практичні аспекти контролю дебіторської та кредиторської заборгованості. Проаналізовано фінансовий стан ТОВ "Баско", особливості обліку дебіторської та кредиторської заборгованості бухгалтерським підрозділом підприємства, система внутрішнього контролю дебіторської та кредиторської заборгованості на підприємстві. Запропоновано запровадити на підприємстві систему внутрішнього контролю, оптимізувати роботу підрозділу бухгалтерії та модернізувати облік дебіторської та кредиторської заборгованості.<br>The work considers theoretical aspects of the essence, recognition and classification of receivables and payables, problems of accounting of receivables and payables, Theoretical and practical aspects of accounts receivable and accounts payable accounting control. Analyzed the financial condition of the company "Basco", the peculiarities of accounting receivables and payables by the accounting department of the company, the system of internal control of receivables and payables at the enterprise. It is requested to introduce a system of internal control at the enterprise, to optimize the work of the accounting department and to modernize the accounts receivable and accounts payable accounting.
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Books on the topic "Receivables and payables management"

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

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Office, General Accounting. Internal Revenue Service receivables. The Office, 1992.

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Office, General Accounting. Internal Revenue Service receivables. The Office, 1992.

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

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Montone, Deborah. Power building in medical office bookkeeping. W. B. Saunders, 1999.

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Grant, Larry S., and Larry E. Dukes. Lifting the rocks, finding the gold: Mastering the six imperatives of world class receivables management. Aurum Press, 2006.

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1950-, DeSantis Dennis, ed. Managing and collecting student accounts and loans: A desk reference for educational receivables stewardship. National Association of College and University Business Officers, 2008.

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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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Bragg, Steven M. Payables Management : Second Edition: A Practitioner's Guide. AccountingTools, Inc., 2017.

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Chokshi, Chirag. Receivables Management with SAP S/4HANA. Rheinwerk Publishing Inc., 2022.

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Book chapters on the topic "Receivables and payables management"

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Jones, Stephen A. "Payables Finance." In Trade and Receivables Finance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95735-7_17.

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

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Globa, Svetlana B., Vladimir P. Maslovsky, Nina M. Butakova, and Viktoria V. Berezovaya. "Application of the GERT Method to Visualize the Process of Managing Receivables and Payables of an Enterprise." In Software Engineering Perspectives in Intelligent Systems. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-63322-6_59.

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Smrcka, Lubos, Dagmar Camska, and Jan Placeke. "The Role of Information Technologies in Receivables Management." In New Advances in Information Systems and Technologies. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31232-3_39.

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Gu, Feng. "Accounting Receivables Management Optimization System Based on Artificial Intelligence Technology." In Lecture Notes in Electrical Engineering. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-4193-9_15.

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Kumar, Deepak, B. V. Phani, and Suman Saurabh. "Integrated Blockchain Architecture for End-to-End Receivables Management of Indian MSMEs." In Applications of Emerging Technologies and AI/ML Algorithms. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-1019-9_21.

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Zimon, Grzegorz. "The Influence of a Group Purchasing Organization on the Management of Company Receivables." In Eurasian Studies in Business and Economics. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-53536-0_11.

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Chaudhuri, Rupanjali, Sai Phani Krishna Parsa, Divya Nagpal, and Kalaivanan R. "Time to Response Prediction for Following up on Account Receivables in Healthcare Revenue Cycle Management." In Communications in Computer and Information Science. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-12641-3_11.

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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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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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Conference papers on the topic "Receivables and payables management"

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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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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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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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Zimon, Grzegorz. "Strategies of Receivables Management in Multi-entity Organizations." In Proceedings of the Third International Conference on Economic and Business Management (FEBM 2018). 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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Vanchukhina, Lyubov, Tatyana Leybert, Yulia Rudneva, et al. "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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Kuksova, Irina, and I. Konopkin. "MODERN INSTRUMENTS FOR REFINANCE OF ACCOUNTS RECEIVABLE AT AN ENVIRONMENTAL MANAGEMENT ENTERPRISE." 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_151-155.

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In the assessment process, an enterprise is considered as a business entity and at the same time represents a property complex consisting of elements that can be assessed more or less independently of each other. An important indicator characterizing the activity of an enterprise is the state of settlements with debtors. The question of the optimal size of accounts receivable at an enterprise is very important and relevant for the activities of any enterprise, especially in modern economic conditions. Therefore, our study proposed modern tools for refinancing receivables, which will help in managing receivables at the enterprise and increasing the efficiency of its activities.
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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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Guo, Shufen. "Trade Receivables Action of Financial Distressed Companies - Evidence from China's Listed Companies." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5998471.

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