Academic literature on the topic 'Settlements with suppliers'
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Journal articles on the topic "Settlements with suppliers"
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Selivanova, Natalia, Valentyna Borkovska, and Petro Mykytyuk et. al. "Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise." Journal of Agriculture and Crops, no. 83 (May 31, 2022): 152–63. http://dx.doi.org/10.32861/jac.83.152.163.
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In the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.
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Солдатова, Л. И. "Accounting for settlements with suppliers, customers, customers and principals." Международные научные исследования, no. 3-4(44-45) (January 6, 2021): 50–57. http://dx.doi.org/10.34925/jisr.2021.45.4.008.
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В настоящее время, в условиях рыночной экономики, расчеты с поставщиками, поку пателями, заказчиками и принципалами являются одним из важнейших звеньев бухгалтерского учета и финансово-хозяйственной деятельности организаций в целом. Все коммерческие организации вынуж дены в ходе своей деятельности взаимодействовать с поставщиками, покупателями, заказчиками которым может понадобиться готовая продукция, товары или услуги конкретного предприятия. Все это обусловливает актуальность избранной темы, поскольку расчеты с поставщиками, покупателя ми, заказчиками являются основой ведения бизнеса и неотъемлемой частью деятельности предприя тий, чьей целью является получение экономической выгоды. На современном этапе экономического развития большое внимание уделяется связям предприятия, возникающим с постоянными поставщи ками, покупателями, заказчиками. Правильная организация расчетных отношений приводит к совер шенствованию экономических связей, улучшению договорной и расчетной дисциплины, так как от вы полнения обязательств по поставкам товаров, своевременности осуществления расчетов, зависит дальнейшее будущее договорных отношений между участниками. Currently, in a market economy, settlements with suppliers, customers, customers and principals are one of the most important links in the accounting and financial and economic activities of organizations in general. All commercial organizations in the course of their activities are forced to interact with suppliers, custom ers, customers who may need finished products, goods or services of a particular enterprise. All this determines the relevance of the chosen topic, since settlements with suppliers, customers, customers are the basis of busi ness and an integral part of the activities of enterprises whose purpose is to obtain economic benefits. At the pre sent stage of economic development, much attention is paid to the relations of the enterprise that arise with regu lar suppliers, customers, and customers. The correct organization of settlement relations leads to improved eco nomic relations, improved contractual and settlement discipline, since the future of contractual relations between participants depends on fulfillment of obligations for the supply of goods, the timeliness of settlements.
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Кулинич, Мирослава, Катерина Мельник, Ірина Садовська та Дарина Мельник. "НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ОБЛІКУ ТА КОНТРОЛЮ РОЗРАХУНКІВ З ПОСТАЧАЛЬНИКАМИ ТА ПІДРЯДНИКАМИ". Economic journal of Lesya Ukrainka Volyn National University 3, № 39 (2024): 42–50. http://dx.doi.org/10.29038/2786-4618-2024-03-42-50.
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Annotation. The organization of accounting for accounts payable at any enterprise is quite important, because it contributes to the reliability, correctness and transparency of the display of data from settlement transactions with suppliers and contractors. The article discusses the peculiarities of accounting for payments with suppliers and contractors. The purpose of the article is to clarify the economic meaning of the terms "supplier", "contractor", "creditor debt" and to reveal their role in the country's economy. It was determined that accounts payable is the organization's debt to other legal entities and individuals, which appears as a result of a time gap between the provision of goods and materials, the receipt of goods and services, the provision of services, the receipt of a preliminary cash advance and the date of their actual payment and fulfillment of obligations to third parties. The current legal acts regulating the accounting of settlements with suppliers and contractors were analyzed; the theoretical aspects of their accounting and analytical support are systematized, as well as the documentation of transactions with these counterparties is displayed. Ways and directions for further improvement of accounts payable management are proposed. It was revealed that with the help of keeping analytical documentation, accounts payable will be improved, namely, control of the timeliness of payments with each supplier or contractor for the delivered values will be improved, and as a result, this will have a positive impact on the company's financial condition. It was identified that the main methods of managing payables are: control over the ratio of payables; assessment of accounts payable; analysis of settlements with creditors, their registration.
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Mudryk, Vitalina, and Olena Razborska. "Technologies of accounting, analysis and audit of settlements with suppliers, their impact on ensuring business continuity." Economic Analysis, no. 32(3) (2022): 263–72. http://dx.doi.org/10.35774/econa2022.03.263.
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Introduction. The constant dynamics of changes in the international situation around the war in Ukraine meant the deterioration of the economic environment and deepening of economic and political uncertainty, increasing threats to business. Thus, in the implementation of logistics schemes for the supply of inventory, the issue of effective management of settlements with suppliers becomes one of the priority tasks of the enterprise today. These issues are relevant to the ability of enterprises to fulfill their current obligations, comply with credit schedules and generally continue to function in conditions of information resource security. Reproduction of dynamic changes in the technology of accounting, analysis and audit of the timeliness of settlements with suppliers is a prerequisite for ensuring the continuity of enterprises and is possible with the use of the latest functional models in the economy. The purpose is to study the assumption of going concern in accounting and auditing, its regulation, technological tasks and the consequences of the impact on financial statements in terms of liabilities for settlements with suppliers; finding ways to solve the problems of accounting technology, analysis and audit of settlements with suppliers on a continuous basis, improving their organization in conditions of uncertainty due to the consequences of military operations. Method (methodology). Scientific methods and approaches were used in the work, in particular, comparison to study the principle of going concern in the domestic practice of accounting and auditing on the basis of international and domestic standards in terms of settlements with suppliers; formalization and generalization of the main technological tasks of accounting for settlements with suppliers in conditions of uncertainty about the ability of the entity to continue as a going concern. Results. The essence of the continuity of the enterprise in terms of settlements with suppliers is clarified; international and domestic standards as imperatives for the development of technology for accounting and auditing of liabilities for settlements with suppliers and their impact on financial reporting indicators are studied and analyzed. On the basis of the study, the problems of accounting for settlements with suppliers in conditions of uncertainty at domestic enterprises were identified; a number of potential issues for consideration by the auditor during the assessment were formulated; ways to solve them and ways to optimize them, in particular methods of debt management in order to strengthen payment discipline and reduce the risk of bankruptcy of the enterprise, were proposed.
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Ochilov, Farkhodjon Shavkatjonovich, and Bekhzod Mukhtarovich Reimbaev. "PROBLEMS OF SETTLEMENTS WITH SUPPLIERS AND CONTRACTORS." SCHOLAR 1, no. 1 (2023): 33–41. https://doi.org/10.5281/zenodo.7548650.
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<em>In this article, the main problems of business entities in accounting with suppliers and contractors and ways to improve them, which will help to minimize errors in financial statements of business entities. The organization is not the last place in the accounting process in terms of volume and the importance of accounting procedures is occupied by accounting for settlements with suppliers and contractors for raw materials, materials, goods and other material values. This is due to the fact that the constantly occurring circuit household funds causes continuous renewal various calculations.</em>
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BULKOT, Hanna, and Liudmyla IVANOVA. "Features of accounting and analysis of accounts payable with suppliers and contractors at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 4 (April 16, 2020): 30–35. http://dx.doi.org/10.37634/efp.2020.4.6.
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Introduction. The amount of accounts payables of an enterprise largely depends on the quality and efficiency of accounting and analysis of settlements with suppliers and contractors. It is an important component for successful cooperation and providing complete, truthful and impartial information on the financial position, company performance and cash flow of the enterprise for making management decisions. The purpose of this paper is to find ways to improve the accounting and analysis of accounts payable with suppliers and contractors by summarizing the theoretical and practical aspects of the selected topics. Results. One of the most important components of current liabilities is accounts payable with suppliers and contractors. As practice shows, accounting, analysis and control of payments with counterparties have so far received insufficient attention. We consider it is necessary to improve the accounting of settlements by using additional analytical accounts on terms of debt repayment. Also, the authors propose to introduce an analytical table of control and management of accounts payable, the register of documents for payment and statement of settlements with suppliers and contractors into the accounting system to facilitate the accounting and analysis of settlements. An important element of the management of liabilities to suppliers and contractors is the correct and timely analysis, which is carried out to obtain prompt and objective information on accounts payable. Therefore, it is necessary to conduct a comprehensive financial analysis of accounts payable using various indicators and methods. Conclusion. Therefore, summarizing all of the above, we can conclude that settlements with suppliers and contractors are an important element of the economic mechanism of any enterprise. At the moment, we are all watching with attention the increased impact of the Coronavirus (COVID-19) outbreak, which has, by now, affected many countries globally, including Ukraine. There is a trend of deterioration of the financial situation of domestic enterprises. This situation is a threat to their future existence. If corporations begin to announce large defaults on payments, businesses stop working and many people lose their jobs, there will be the real catastrophe. Therefore, if businesses want to operate normally and be able to withstand external circumstances, they should reasonably manage accounts payable with suppliers and contractors to be solvent and independent at such a difficult and unstable time.
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Dakyaga, Francis, Alphonce G. Kyessi, and Joel M. Msami. "Water Access Today and Tomorrow: Domestic Water Sustainability under Informal Water Supply Markets in Dar es Salaam, Tanzania." Journal of Sustainable Development 11, no. 6 (2018): 120. http://dx.doi.org/10.5539/jsd.v11n6p120.
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The article examined domestic water access sustainability under informally driven water supply market, drawing on suppliers-consumers&rsquo; perspectives. Analysis was done on the capacities of the informal water suppliers for sustainable water provision, how the informal water markets operate, and clients&rsquo; perspectives of water access today and tomorrow. Four different data set were comparatively analyzed from interviews with the Municipal Water Engineer (MWE), Ward Health Officer (WHO), 3 Mtaa leaders from 3 informal settlements, interviews with 43 informal water sellers from three informal settlements, including a survey of (n = 292) clients in three informal settlements. It was realized that though informal water suppliers are sociocultural capable of providing flexible and gender-sensitive water supply services, households have unsustainable access to improved water due to the financial, hydro-technical, institutional and organizational in capacities of the informal water sellers coupled with the low financial abilities of low-income earning households to continuously purchase water for domestic activities. It was observed that informal settlements&rsquo; dwellers are less likely to meet their water supply needs in the near future if their income status together with the financial, hydro-technical, organizational and institutional capacities of the informal water sellers are not improved.
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ОЦОКОВ, Ш. А., Д. В. ШИБИТОВ, and Н. Г. БАБАК. "ON THE POSSIBILITY OF USING THE QUORUM PLATFORM FOR MUTUAL SETTLEMENTS BETWEEN SERVICE PROVIDERS AND USERS." Экономика и предпринимательство, no. 1(150) (May 27, 2023): 717–22. http://dx.doi.org/10.34925/eip.2023.150.1.142.
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Данная статья посвящена вопросам организации взаиморасчетов между поставщиками и потребителями услуг на основе технологии блокчейн, в частности, блокчейн-платформы Quorum. Рассмотрена архитектура, диаграмма вариантов использования разработанной программной системы для организации взаиморасчетов между поставщиками и потребителями услуг. Представлены результаты экспериментальных исследований пропускной способности сети. This article is devoted to the organization of mutual settlements between suppliers and consumers of services based on blockchain technology, in particular, the Quorum blockchain platform. The architecture and diagram of the use cases of the developed software system for the organization of mutual settlements between suppliers and consumers of services are considered. The results of experimental studies of network bandwidth are presented.
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РОВЕНСКИЙ, Ю. А. "ASSESSMENT OF THE RUSSIAN CORPORATE DEBT MARKET IN CURRENT ECONOMIC CONDITIONS." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 518–22. http://dx.doi.org/10.34925/eip.2023.156.7.088.
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В статье представлены результаты анализа российского рынка корпоративных обязательств, который показал приоритет просроченных задолженностей перед поставщиками. Сопоставление задолженностей усилило негативную оценку управлениями расчетами: низкая платежная дисциплина, неэффективная кредитная политика, неудовлетворительное качество управления расчетами менеджментом. Результаты анализа могут быть использованы в процессе разработки политики управления корпоративными расчетами в различных компаниях. The article presents the results of the analysis of the Russian market of corporate obligations, which showed the priority of overdue debts over suppliers. Debt matching strengthened the negative assessment of the settlement departments: low payment disciplines, inefficient credit policy, unsatisfactory quality of management of settlements by the management. The results of the analysis can be used in the process of developing corporate settlement management policies in various companies.
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Seligman, Jon. "Were the central Negev settlements suppliers or importers of Gaza wines?" Journal of Roman Archaeology 33 (2020): 249–70. http://dx.doi.org/10.1017/s1047759420001002.
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In 2011 during a study tour of Sobata (Shivta), a debate took place concerning the likelihood that the central Negev settlements of Elusa, Sobata, Oboda, Ruheiba and Nessana (fig. 1) were significant partners in the trade of prestige Gaza wines during the 5th and 6th c. A.D. I challenged the participants as to whether these sites’ production facilities were of sufficient magnitude to produce a wine surplus for shipping across the Roman world and whether the transport of a bulk product in relatively heavy amphoras to the seaports at Gaza and Ashqelon c.100-120 km distant was both physically feasible and economically viable in the absence of paved roads. This paper will analyse a series of factors, including demography, agricultural technology, wine production capacity and transport possibilities to evaluate the region’s potential and the likelihood of these settlements playing a part in the wine trade of Gaza and Ashqelon.
Dissertations / Theses on the topic "Settlements with suppliers"
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Папуша, О. П. "Аналіз, облік та аудит розрахунків з постачальниками та підрядниками на прикладі ТОВ «ПІВДЕНЬЕНЕРГОМОНТАЖ»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Papusha.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, аналізу та аудиту розрахунків з постачальниками та підрядниками. Досліджено економічну сутність, значення, форми розрахунків з постачальниками і підрядниками; розкрито оцінку та визнання зобов’язань з постачальниками і підрядниками; досліджено проблеми обліку розрахунків з постачальниками і підрядниками на підприємстві.
Надані практичні рекомендації щодо вдосконалення діючої системи обліку, аналізу та аудиту розрахунків з постачальниками, а саме: введення субрахунків другого порядку рахунку 63: термін сплати за якими ще не настав, або відтермінований, або прострочений. Створити систему внутрішнього аудиту на підприємстві. У роботі розглядаються теоретичні аспекти обліку, аналізу та аудиту розрахунків з постачальниками та підрядниками. Досліджено економічну сутність, значення, форми розрахунків з постачальниками і підрядниками; розкрито оцінку та визнання зобов’язань з постачальниками і підрядниками; досліджено проблеми обліку розрахунків з постачальниками і підрядниками на підприємстві.
Надані практичні рекомендації щодо вдосконалення діючої системи обліку, аналізу та аудиту розрахунків з постачальниками, а саме: введення субрахунків другого порядку рахунку 63: термін сплати за якими ще не настав, або відтермінований, або прострочений. Створити систему внутрішнього аудиту на підприємстві.<br>Diploma thesis deals with theoretical aspects of accounting, analysis and audit of settlements with suppliers and contractors. The economic essence, value, forms of settlements with suppliers and contractors are investigated; disclosed valuation and recognition of liabilities to suppliers and contractors; the problems of accounting settlements with suppliers and contractors at the enterprise are investigated.
Practical recommendations are provided to improve the current system of accounting, analysis and audit of settlements with suppliers, namely: the introduction of sub-accounts of the second order of account 63: the payment deadline for which has not yet come, or delayed, or overdue. Create an internal audit system at the enterprise.
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Manona, Cecil, Leslie John Bank, and Karen Higginbottom. "Gender, households and environmental changes in informal settlements in the Eastern Cape Province, South Africa." Rhodes University, Institute of Social and Economic Research, 1995. http://hdl.handle.net/10962/1821.
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In recent years the number of people living in informal or 'squatter' settlements in South Africa has mushroomed and virtually every small town or city has one or more squatter settlements associated with it, often next door to the formal residential areas. Using field data collected from 1993 in two informal settlements in the Eastern Cape Province of South Africa this study examines, firstly, the ways in which men and women in these communities organise their lives in their households and in the wider society. Secondly, it assesses the physical environment of informal settlements where there is a lack of service infrastructure, especially water, sewerage facilities, refuse removal and roads. Also, it was assumed that the presence of large numbers of people in an informal settlement has a deleterious effect on natural resources like the soil, wood, vegetation and water and that this may have a significant contribution to environmental pollution and degradation. This aspect was also examined.<br>Digitised by Rhodes University Library on behalf of the Institute of Social and Economic Research (ISER)
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Bedřichová, Eva. "Aplikace vnitropodnikových cen v konkrétním podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-116502.
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The aim of my thesis " The settlement of intra-group supplies in the company" is the way of intra-group supplies settling. The first practical part is focused on a description of intra-group supplies, intra-group prices, which are set for the supplies, and settling. Regarding to the analysis of the current settings of intra-group prices, in the second part it is supposed to be found improvement that could bring the company lower costs and higher performance.
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Maštalíř, Jakub. "Konstrukce rizikových prémií při obchodování v odchylce na OTE." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-198847.
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This master thesis approaches the energy markets from the point of view of an electricity trader acting on the retail markets, in particular an electricity supplier to the end customers. The first part introduces the reader into the basic practices applied in the management process of the portfolio of end customers, which includes metering and evaluation of the real take-off, planning and prediction and, of course, final evaluation of the imbalances. Second part explains the principles of balance management in case of the entire ČEPS electrical grid, mechanics of the imbalances settlement and describes its actual setting with focus on the way it motivates the market participants for minimization of their own imbalances and therefore improvement of the overall electrical grid balance. The final part describes the basic construction of the risk surcharges, which the supplier adds to the commodity price to cover the costs caused by the existence of his end customers' imbalances. Furthermore, it is shown how the dependence on the system imbalance influences the size of the risk surcharge and the basic model is extended to include even this factor. Because the supplier does not set the surcharge at the level of individual end customer but for the entire portfolio, the functioning and power of the portfolio effect, which brings an extra savings in the imbalances settlement costs, is also explored in the final part. The possibility of dependence presence in the imbalances of individual end customers is also accounted for. For the first time in the Czech academic literature the economic problems that are faced by the electricity supplier to the end customers are examined and the analysis and solution of one important problem is provided in the full picture. However, the most important contribution of this master thesis lays in the opening of this topic to further examination on the academic ground.
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Желніна, Ганна Олексіївна. "Теоретико-практичні аспекти удосконалення обліку розрахунків з постачальниками та замовниками на інженерно - будівельному підприємстві «Форт»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/3788.
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Желніна Г. О. Теоретико-практичні аспекти удосконалення обліку розрахунків з постачальниками та замовниками на інженерно - будівельному підприємстві «Форт» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник О. М. Рибалко. Запоріжжя : ЗНУ, 2020. 116 с.<br>UA : Кваліфікаційна робота : 116 с., 3 розділи, 8 рис., 15 табл., 75 джерел.
Об'єктом дослідження кваліфікаційної роботи – є процес обліку розрахунків з постачальниками та замовниками на підприємстві ТОВ «ІБП «Форт»
Предмет дослідження – сукупність теоретичних та практичних аспектів обліку розрахунків з постачальниками та замовниками на підприємстві та їх удосконалення.
Метою кваліфікаційної роботи є виявлення передумов, теоретичне й практичне обґрунтування, вдосконалення організації та методики фінансового обліку дебіторської та кредиторської заборгованості на основі опрацьованого законодавчого та інструктивного матеріалу, літературних джерел, діючої практики організації обліку та положень (стандартів) бухгалтерського обліку.
У кваліфікаційній роботі використовувались такі методи дослідження: аналіз – для деталізації і розчленування об’єкта дослідження на окремі важливі складові елементи; синтез – для узагальнення розрізнених аспектів методики обліку та контролю дебіторської та кредиторської заборгованості; порівняння – для зіставлення даних підприємства у динаміці; групування – для визначення залежностей одних показників від інших; табличний (графічний) – для наочного зображення результатів дослідження.
Наукова новизна одержаних результатів полягає в обґрунтуванні теоретичних положень та розробці практичних рекомендацій з удосконалення обліку розрахунків з постачальниками та замовниками. У процесі проведення дослідження отримано такі основні наукові та практичні результати: удосконалено теоретично основне поняття дебіторської заборгованості, як суми боргів юридичних і фізичних осіб підприємству в готівковій та безготівковій формах, яка виникла внаслідок господарських операцій, що відбулися в результаті минулих подій та підлягають погашенню у майбутньому; розвинуто понятійно - категоріальний апарат через тлумачення кредиторської заборгованості як складової кругообігу капіталу, котра виступає предметом обов'язкових правовідносин між боржником і його кредитором, що виникли на стадії постачання і мають гривневий еквівалент; удосконалено класифікацію дебіторської заборгованості через доповнення класифікаційних ознак та структурних складових, що дозволило врахувати їx специфіку при розробці моделі управлінського обліку та прийняття відповідних рішень; запропоновано графік документообігу на підприємстві, що дозволить мінімізувати ризик допущення недоліків та помилок і окреслено чіткі вимоги щодо термінів та стандартів роботи з документами; внесено основні етапи кредитної політики підприємства для поточного управління нею; удосконалено методичні підходи до обліку дебіторської заборгованості для ефективного управління підприємством за допомогою створення резерву сумнівних боргів з метою уникнення ризиків неплатоспроможності, підвищення показників ліквідності діяльності підприємства завдяки своєчасному отриманню інформації для прийняття ефективних управлінських рішень; доповнено аналітичні розрахунки 3-го порядку до рахунку 63 «Розрахунки з постачальниками та підрядниками» за видами кредиторської заборгованості та розроблено «Відомість розрахунків з постачальниками» за допомогою якої відображаються операції, які пропонується вести в розрізі кожного постачальника; розроблено процес управління дебіторської та кредиторської заборгованості, який наддасть можливість вибору її оптимального розміру підприємству.<br>EN : Qualification work: 116 pp., 3 section, 8 fig., 15 tab., 75 source.
The object of study of qualification work - is the process of accounting for payments to suppliers and customers at the company «Fort»
The subject of research - a set of theoretical and practical aspects of accounting for payments to suppliers and customers at the enterprise and their improvement.
The purpose of the master's work is to identify the prerequisites, theoretical and practical justification, improvement of the organization and methods of financial accounting of receivables and payables based on the developed legislative and instructional material, literature sources, current accounting practices and regulations (standards) of accounting.
The following research methods were used in the qualification work: analysis - to detail and divide the object of study into some important components; synthesis - to summarize the disparate aspects of the methodology of accounting and control of receivables and payables; comparison - to compare enterprise data in dynamics; grouping - to determine the dependences of some indicators on others; tabular (graphic) - for a visual representation of the results of the study.
The scientific novelty of the obtained results lies in the substantiation of theoretical provisions and the development of practical recommendations for improving the accounting of payments to suppliers and customers. The study obtained the following main scientific and practical results: improved theoretically the basic concept of receivables, as the amount of debts of legal entities and individuals to the company in cash and non-cash forms, which arose as a result of business transactions that occurred as a result of past events and repayable in the future ; conceptually - categorical apparatus is developed through the interpretation of accounts payable as a component of the capital cycle, which is the subject of mandatory legal relations between the debtor and his creditor, which arose at the stage of supply and have the hryvnia equivalent; improved classification of receivables through the addition of classification features and structural components, which allowed to take into account their specificity when developing a model of management accounting and decision-making; the schedule of document circulation at the enterprise is offered, which will allow to minimize the risk of shortcomings and mistakes and the clear requirements concerning terms and standards of work with documents are outlined; the main stages of the credit policy of the enterprise for its current management are introduced; improved methodological approaches to accounting for receivables for effective management of the enterprise by creating a reserve of doubtful debts in order to avoid insolvency risks, increase liquidity of the enterprise through timely receipt of information for effective management decisions; Analytical calculations of the 3rd order were added to account 63 "Settlements with suppliers and contractors" by types of accounts payable and developed "Statement of settlements with suppliers" which reflects the transactions that are proposed to be conducted in terms of each supplier; a process of receivables and payables management has been developed, which will allow the company to choose its optimal size.
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Юріївна, Кузьменко Альона. "Облік і контроль розрахунків з постачальниками і підрядниками ТОВ «Науково-виробниче підприємство «АДАМАНТ»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5119.
Full textAbstract:
Кузьменко А. Ю. Облік і контроль розрахунків з постачальниками і підрядниками ТОВ «Науково-виробниче підприємство «АДАМАНТ» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник О. Г. Радєва. Запоріжжя : ЗНУ, 2021. 104 с.<br>UA : Кваліфікаційна робота: 104 с., 16 табл., 6 рис., 74 джерела, 18 додатків.
Об’єкт дослідження процес дослідження обліку та контролю розрахунків з постачальниками і підрядниками та визначення шляхів їх удосконалення..
Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконалення процесу обліку та контролю розрахунків підприємства з постачальниками і підрядниками.
Для досягнення поставленої мети були використані наукові методи, які застосовуються при вивченні соціально-економічно процесів і явищ, а саме: методи наукового узагальнення (при уточненні сутності та змісту «постачальники і підрядники» та «розрахунки», діалектичний метод (при визначенні місця та ролі розрахунків з постачальниками і підрядниками у кругообігу засобів підприємства), метод подвійного запису – в елементі синтетичного обліку; історичний і логічний методи – при дослідженні теоретичних аспектів категорій та виявлення факторів, що впливають на механізм розрахунків з постачальниками і підрядниками, методи аналізу і синтезу, індукції та дедукції, системний підхід, порівняння, аналогія та ін.
Наукова новизна одержаних результатів полягає в теоретико-методичному обґрунтуванні та вирішенні комплексу питань, пов’язаних з удосконаленням обліку розрахунків з постачальниками і підрядниками на підприємстві та контроль за ними.
У процесі дослідження отримано такі наукові результати, яким притаманна наукова новизна:
– обґрунтовано, що в нормативно-правових документах відсутнє визначення дефініції «розрахунки з постачальниками та підрядниками»;
– ґрунтується на визначені, що на підприємствах при прийнятті рішень щодо вибору партнерів з постачання користуються, як правило, лише ціновим критерієм, коли до уваги необхідно враховувати багато інших чинників, якими необхідно керуватися;
– наведені шляхи підвищення ефективності проведення внутрішнього контролю шляхом впровадження системи косорсингу на підприємстві, при використанні якого підприємство отримує ряд переваг та можливість позбутися недоліків у функціях власного внутрішнього контролю;
набули подальшого розвитку:
– рекомендації щодо вдосконалення процесу обліку розрахунків з постачальниками та підрядниками на підприємстві шляхом розрахунку формули, яка дозволяє врахувати усі чинники для визначення оптимального критерію вибору постачальників (якість, надійність, комплектність та інші);
– впровадження субрахунків до 63 рахунку та до позабалансового рахунку 010 «Кредиторська заборгованість», що дозволяє удосконалити організацію аналітичного обліку розрахунків з постачальниками; зведеного реєстру документів до сплати, який показує залишок за кожним рахунком на кінець дня і на кінець місяця, дає змогу контролювати кредиторську заборгованість і сприяє ефективному управлінню нею.
– пропозиції щодо впровадження системи косорсингу при організації внутрішнього контролю, оскільки створювати власну службу внутрішнього контролю на малому підприємстві є недоцільним, а використовувати послуги інших незалежних спеціалістів є досить виправданим.
Застосування на практиці запропонованих автором рекомендацій дозволить визначити проблемні питання щодо обліку на підприємстві та забезпечити адекватне проведення контролю розрахунків з постачальниками і підрядниками за сучасних умов господарювання.<br>EN : Qualifying work: 104 p., 16 tab., 6 fig., 74 applications, 18 power.
Object of research – the process of research of accounting and control of settlements with suppliers and contractors and identification of ways to improve them.
The purpose of the qualification work is to substantiate the theoretical provisions and develop practical recommendations for improving the process of accounting and control of the company's settlements with suppliers and contractors.
To achieve this goal were used scientific methods used in the study of socio-economic processes and phenomena, namely: methods of scientific generalization (clarifying the nature and content of «suppliers and contractors» and «calculations», dialectical method (in determining the place and role settlements with suppliers and contractors in the cycle of enterprise funds), the method of double entry – in the element of synthetic accounting, historical and logical methods – in the study of theoretical aspects of categories and identifying factors influencing the mechanism of settlements with suppliers and contractors, methods of analysis and synthesis, induction and deductions, system approach, comparison, analogy, etc.
The scientific novelty of the obtained results lies in the theoretical and methodological substantiation and solution of a set of issues related to the improvement of accounting for payments to suppliers and contractors at the enterprise and control over them.
In the course of the research the following scientific results were obtained, which are characterized by scientific novelty:
– it is substantiated that in the normative legal documents there is no definition of the definition of «settlements with suppliers and contractors»;
– is based on the definition that enterprises, when making decisions on the selection of supply partners, usually use only the price criterion, when it is necessary to take into account many other factors that need to be guided;
– the ways of increase of efficiency of carrying out of internal control by introduction of system of co-consortium at the enterprise at which use the enterprise receives a number of advantages and an opportunity to get rid of lacks in functions of own internal control are resulted;
have been further developed:
– recommendations for improving the process of accounting for payments to suppliers and contractors in the enterprise by calculating a formula that allows you to take into account all factors to determine the optimal criteria for selecting suppliers (quality, reliability, completeness, etc.);
– introduction of sub-accounts to account 63 and to off-balance sheet account 010 «Accounts payable», which allows to improve the organization of analytical accounting of settlements with suppliers; consolidated register of documents to be paid, which shows the balance on each account at the end of the day and at the end of the month, allows you to control accounts payable and promotes its effective management.
– proposals for the introduction of a co-financing system in the organization of internal control, as to create its own internal control service in a small enterprise is impractical, and to use the services of other independent specialists is quite justified.
The practical application of the recommendations proposed by the author will identify problematic issues regarding accounting at the enterprise and ensure adequate control of settlements with suppliers and contractors in modern business conditions.
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Чернієнко, А. О. "Облік, аналіз і аудит розрахунків з кредиторами на прикладі ТОВ «Телекомунікаційні технології»". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9613.
Full textAbstract:
Кваліфікаційна робота магістра складається з трьох розділів. Об’єктом дослідження у випускній роботі виступає повний обліковий цикл кредиторської заборгованості від виникнення до погашення.
У роботі розглядаються теоретичні аспекти сутності економічної категорії «кредиторська заборгованість», особливості її оцінки та класифікації, дискусійні аспекти щодо списання кредиторської заборгованості із минулим терміном давнини.
Проаналізовано діючу практику обліку кредиторської заборгованості на досліджуваному підприємстві, загальний фінансовий стан суб’єкта господарювання та окремо стан та динаміку кредиторської заборгованості, проведено аудит кредиторської заборгованості та економіко-математичне моделювання за допомогою кореляційно-регресійного аналізу.
Запропоновано основні напрямки щодо удосконалення системи управління кредиторської заборгованості на підприємстві з метою підвищення його прибутковості.<br>Thesis consists of three chapters. Object of study is full accounting cycle of payables from occurrence to maturity.
Diploma thesis deals with theoretical aspects of the essence of the economic category «payables», the peculiarities of its evaluation and classification, the discussion aspects of the write-off of accounts payable with the past antiquity.
The current practice of accounting for accounts payable at the investigated enterprise, the general financial status of the entity and separately the state and dynamics of payables, the audit of payables and economic-mathematical modeling with the help of correlation-regression analysis have been analyzed.
The main directions of improvement of the system of management of accounts payable at the enterprise are proposed in order to increase its profitability.
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Присяжнюк, Діана Віталіївна. "Удосконалення обліку, оподаткування та контролю розрахунків з постачальниками на ТОВ «Будівельна компанія Містострой»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6320.
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Присяжнюк Д. В. Удосконалення обліку, оподаткування та контролю розрахунків з постачальниками на ТОВ «Будівельна компанія Містострой» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Л. К. Феофанов. Запоріжжя : ЗНУ, 2021. 122 с.<br>UA : Досліджено теоретичні основи обліку, оподаткування та контролю розрахунків з постачальниками підприємства. Показано облік та оподаткування розрахунків з постачальниками ТОВ «Будівельна компанія містострой». Проаналізовано фінансово-господарська діяльність ТОВ «Будівельна компанія містострой». Проведено контроль розрахунків з постачальниками на ТОВ «Будівельна компанія Містострой». Надані шляхи щодо удосконалення аудиту обліку, оподаткування та контролю розрахунків з постачальниками ТОВ «Будівельна компанія Містострой».<br>EN : The theoretical bases of accounting, taxation and control of settlements with suppliers of the enterprise are investigated. Accounting and taxation of settlements with suppliers of LLC "City Construction Company" is shown. The financial and economic activity of LLC "City Construction Company" is analyzed. Control of settlements with suppliers was carried out at Mistostroy Construction Company LLC. Ways to improve the audit of accounting, taxation and control of payments to suppliers of LLC "Construction Company Mistostroy" are provided.
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Yu, Fu-Chuan, and 余富全. "Constructing the industrial settlement collaboration system of Supplier and subcontractor by using lean approach to strength performance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/msdytd.
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碩士<br>修平科技大學<br>精實生產管理碩士班<br>105<br>In recent years, the world economic trends change, the rapid changes in the market, from the Internet era into the Internet of Things era, the customer demand for products tends to be small and diverse and customization demand surge, manufacturing is bound to have a huge change, Taiwan is facing several major China's small and medium-sized enterprises mainly to supply chain to be transformed, in contrast to the current situation in Southeast Asia, Southeast Asia to the most rapid development in mainland China, the study of hand tools to the United States, the United States, the United States, the United States, the United States, Industry as the starting point, mainly to explore the large industrial enterprises in the supply chain industry related to the development of the industry, and to build a solid concept of industrial settlement collaboration system, the structure from top to bottom are the construction of supplier collaboration platform system, the construction of factory production operations management and Construction of the third phase of the industrial settlement system, to build a three parts from outside to inside the industrial settlement system. This study found that Dili Taiping industry settlement suitable for hand tools industry, Dali industrial area hand supply chain needs adequate conditions, metal and plastic-related process manufacturers distribution density, construction industry settlement collaboration system and the supply chain has a considerable help, as long as Continued improvement in the future is a very promising system.
Books on the topic "Settlements with suppliers"
1
United Nations Centre for Human Settlements., ed. The Conservation of drinking-water supplies: Techniques for low-income settlements. United Nations Centre for Human Settlements (Habitat), 1989.
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2
author, Castro Rómulo, Coello Dialhy author, Saa Ingrid author, and Elias Esteban author, eds. Puertos, caletas y asentamientos pesqueros artesanales en la costa continental del Ecuador: Ports, coves and artisanal fishing settlements on the mainland coast of Ecuador. Instituto Nacional de Pesca, 2013.
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3
United States. Congress. House. Committee on the Judiciary. Aircraft Equipment Settlement Leases Act of 1993: Report (to accompany H.R. 1140 ... referred jointly to the Committee on the Judiciary and the Committee on Education and Labor). U.S. G.P.O., 1993.
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Law, United States Congress House Committee on the Judiciary Subcommittee on Economic and Commercial. Aircraft Equipment Settlement Leases Act of 1993: Hearing before the Subcommittee on Economic and Commercial Law of the Committee on the Judiciary, House of Representatives, One Hundred Third Congress, first session on H.R. 1140 ... March 10, 1993. U.S. G.P.O., 1993.
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Safety, United States Congress House Committee on Education and Labor Subcommittee on Health and. OSHA oversight: Hearings on fire brigade standard and employer/employee roles in settlement differences : hearings before the Subcommittee on Health and Safety of the Committee on Education and Labor, House of Representatives, One Hundredth Congress, second session, hearings held in Washington, DC, April 20 and 27; May 4; and June 22, 1988. U.S. G.P.O., 1988.
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United States. Congress. House. Committee on Education and Labor. Subcommittee on Health and Safety. OSHA oversight: Hearings on fire brigade standard and employer/employee roles in settlement conferences : hearings before the Subcommittee on Health and Safety of the Committee on Education and Labor, House of Representatives, One Hundredth Congress, second session, hearings held in Washington, DC, April 20 and 27; May 4; and June 22, 1988. U.S. G.P.O., 1988.
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Grunewald, John, ed. CESBP Central European Symposium on Building Physics / BauSIM 2016. Fraunhofer IRB Verlag, 2016. http://dx.doi.org/10.51202/9783816797982.
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Modern energy concepts of settlements and neighborhoods with an increasing share of renewable, decentralized energy supply will be the future. Buildings are on their way of transformation from energy consumers to active energy suppliers. The planning of optimized but increasingly complex building energy systems can be facilitated and realized through the use of simulation-based planning tools. The CESBP 2016 and BauSIM 2016 are hosted under a common organizational roof in order to promote the networking of research groups from very different fields. Through their complementary contents and thematic orientation both conferences offer participants many opportunities to open up new fields of knowledge. The conference program of the CESBP 2016 integrates in addition to the classic building physical applications and new developments a strong focus ranging from energy-efficient construction up to plus-energy concepts for settlements and neighborhoods. The complementary program of the BauSIM 2016 addresses diverse technologies of application and further development of modern simulation-based planning tools with a special focus on building energy systems and services on the one hand, but also with respect to the more general areas of construction research.
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Roman Birmingham 3 : Excavations at Metchley Roman Fort 1999-2001 And 2004-2005: Western Settlement, the Livestock Complex and the Western Defences. British Archaeological Reports Limited, 2011.
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Beck, Roger B. The History of South Africa. 2nd ed. ABC-CLIO, LLC, 2013. http://dx.doi.org/10.5040/9798400665363.
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South Africa’s history stretches back to the beginnings of human existence. This book provides an overview to South Africa’s multiple millennia of history, covering its long and often troubled past to its current status in the 21st century. A newly revised and thoroughly updated version of a popular Greenwood publication, The History of South Africa: Second Edition provides readers with readable, accessible information on the nation’s prehistory, early history and colonial past, its unfortunate apartheid era, as well as new coverage of South Africa’s more recent events in the 20th and 21st centuries. This work presents unique, extended coverage of South Africa’s prehistory, beginning 3.5 million years ago and incorporating information gleaned from the most recent archaeological finds. The text reflects the most current historiography on African settlement and life before the arrival of Europeans, accurately describes the colonial era as a period of European hegemony and intense African resistance, and discusses in great detail the apartheid years and the events leading up to majority rule in 1994. This second edition also includes an updated timeline, new biographical sketches of notable people, and supplies recent print and electronic resources in the bibliography.
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Military airlift: C-17 settlement is not a good deal : report to congressional committees. The Office, 1994.
Find full textBook chapters on the topic "Settlements with suppliers"
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Neskorodieva, Tatiana, and Eugene Fedorov. "Method for Automatic Analysis of Compliance of Settlements with Suppliers and Settlements with Customers by Neural Network Model of Forecast." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-58124-4_15.
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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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Galkina, Elena Valerevna. "AUDIT METHODOLOGY AND ANALYSIS OF SETTLEMENTS WITH SUPPLIERS AND BUYERS." 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-104522.
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The paper reveals the sequence of audit and related analysis of one of the accounting sections – audit and analysis of settlements with suppliers (contractors) and buyers (customers). The research methods were general logical and structural-dynamic analysis, as well as the general scientific method of deduction. The result of the study was a methodology for auditing settlements with suppliers and contractors, illustrated by model examples.
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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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Schiller, Dan. "Antimonopoly, in the Country and the City." In Crossed Wires. Oxford University PressNew York, 2023. http://dx.doi.org/10.1093/oso/9780197639238.003.0003.
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Abstract Opposition to corporate control of US telecommunications expanded soon after the originating Bell telephone patents were filed in 1876. In one reform thrust, antimonopolists threw support to independent—that is, non-Bell, or AT&T—suppliers after Bell’s patents lapsed in 1894. Between the 1880s and the 1910s, loose coalitions of farmers, workers, businesses, and middle-class reformers also repeatedly mobilized in support of a Post Office takeover of telegraphs and telephones. Finally, political campaigns for municipal ownership of local telephone systems also gained traction during the 1910s. Relentlessly opposed by AT&T, however, the antimonopoly coalition eroded. Settlements were reached with the giant telephone company by, respectively, large business users and many independent telephone companies. These agreements subjected AT&T to government regulation and stripped away support for postalization; but they did not touch the interests of restive telecommunications workers. As World War I approached, therefore, the political economy of telecommunications remained unstable.
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O’Dell, Gary A. "Springs and the Settlement of Pioneer Kentucky." In Water in Kentucky. University Press of Kentucky, 2017. http://dx.doi.org/10.5810/kentucky/9780813168685.003.0003.
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This chapter describes the role that mineral and freshwater springs played in the settlement of Kentucky. Springs served as the focal points of a network of trails created by bison and used by Indians and early settlers. Springs provided water supply for many early cities and towns. Nearly every significant community in central Kentucky owes its location to the presence of spring used for the initial water supply. As early settlements grew into substantial communities in the 20<sup>th</sup> century these springs, with few exceptions, were no longer adequate as primary water supplies. Springs remain important in rural areas for livestock.
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Perring, Dominic. "A supply-base (c. AD 43–52)." In London in the Roman World. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198789000.003.0006.
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The archaeology of the first permanent settlement of London is described. New roads were laid out c. AD 48 leading to a site that may have served as a supply-base on the north bank of the Thames. This was set out following a grid-plan around a central area where the forum was later established. Various features illustrate the importance of the managed traffic of military supplies. The topographic, ritual, and political importance of the Thames crossing at London Bridge is stressed, and the evidence of foundation burials and deposits associated with the early layout of the settlement summarized.
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Crouch, Dora P. "Comparisons of Cities." In Geology and Settlement. Oxford University Press, 2004. http://dx.doi.org/10.1093/oso/9780195083248.003.0013.
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A brief reprise of the geological aspects, organization, physical constraints, and appearance of each city will remind us of their common and unique features. Then we can compare them by groups linked by research questions. Agrigento is built on two ridges of 120 and 320–390 m, setting generous limits not yet filled by the modern city. A plain extends from the lower ridge south to the sea. Vistas were provided along contours and across elevations. Grouping the public buildings on stony ridges, with temples above and below and government structures along the west side, made economic and aesthetic sense. Landslides provide important clues to the nature of the hill the city is built on, and they correlate with occupation of various parts of the site. Additionally, the water system shows unexpected correlation with the families of discontinuities in the stone rather than the surface grid of the streets (Ercoli and Crouch 1998; Crouch 1989). Morgantina stretches along a ridge about 600 m in elevation. The agora most clearly reveals the interface of urban design and geology. Sanctuaries and fountains were the focus during the fifth century B. C. E. In the third century, modest but elegant new architecture (theater, great steps, flanking stoas, fountains, sanctuary) combined with pragmatic engineering as framework and connector between points of observation. Morgantina had one aqueduct, from the springs that later supplied Aidone. The site has numerous springs although some are now dry or give less than 1 l/s. Yet, during the third century B. C. E. when the population was at its maximum, the aquifer was also at maximum, and higher springs were fed from it more amply than at present. Improper management of water resources likely hastened the demise of the town after the Roman conquest. At the turn of the era, the shift from small rural towns to great landed estates as centers of population affected Morgantina strongly. Deforestation of the hills and mountains for fuel and building materials could have resulted in desiccation, with climate change a related factor. Occupation by the Hispanii (Spanish veterans) who replaced the Hellenized Sicilians after 211 B. C. E. coincided with a negative water balance.
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Potts, Gwynne Tuell. "Detroit." In George Rogers Clark and William Croghan. University Press of Kentucky, 2019. http://dx.doi.org/10.5810/kentucky/9780813178677.003.0008.
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Jefferson gave Clark orders to mount a Detroit attack on Christmas Day, 1780. The governor’s decision was the result of three years of regular British–Native attacks on Kentucky settlements emanating from the Crown’s western fort. Recruiting in the Fort Pitt area, Clark’s ability to raise an army was hampered by the region’s divide between Pennsylvania and Virginia allegiances. With few men and supplies, Clark started down the Ohio in midsummer, warning Jefferson and Washington that his chances of success were slim. Pennsylvania militia leader, Archibald Lochry followed Clark with more men and most of the expedition’s supplies, and it was this unit that was attacked by Detroit scouts, including Mohawk chief, Joseph Brant, husband of George Croghan’s second daughter, Catherine. Lochry and thirty-six others were executed and the survivors were marched to Detroit, ending Clark’s last opportunity to take Detroit.
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Kepsu, Kasper. "The Burghers of Nyen as Creditors and Suppliers in the Great Northern War (1700–1714)." In Civilians and Military Supply in Early Modern Finland. Helsinki University Press, 2021. http://dx.doi.org/10.33134/hup-10-3.
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This chapter focuses on the burghers of Nyen (the Swedish settlement and largest trading town in Ingria) and their role as financers of the Great Northern War (1700–1721), which marked the end of Swedish Ingria and the ceding of the area back to Russia. As the battle over Ingria and Finland prolonged, the Nyen merchants – and particularly the wealthiest of them, Johan Henrik Frisius – became indispensable for the crown as suppliers and financiers. Even though Frisius and his colleagues were refugees from their destroyed hometown, they had better international connections and credit standing than the Swedish crown and managed to operate more efficiently at the markets than the royal officials.
Conference papers on the topic "Settlements with suppliers"
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Lajpanova, Z. M., and E. R. Ebzeeva. "Methodology of internal control of settlements with suppliers and contractors." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/sciencepublic-08-11-2019-05.
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Мамыкин, Андрей Владимирович, and Анжела Сергеевна Микаева. "FINANCIAL ACCOUNTING AND CONTROL OF SETTLEMENTS WITH SUPPLIERS AND CONTRACTORS." In Наука. Исследования. Практика: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Июнь 2022). Crossref, 2022. http://dx.doi.org/10.37539/srp303.2022.41.47.010.
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В статье рассматривается проведение финансового учета и контроля расчётов с поставщиками и подрядчиками как один из факторов обеспечение экономической безопасности хозяйствующего субъекта. The article considers financial accounting and control of settlements with suppliers and contractors as one of the factors ensuring the economic security of an economic entity.
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Ramos, Sergio, Zita Vale, Joao Santana, and Jorge Duarte. "Data Mining Contributions to Characterize MV Consumers and to Improve the Suppliers-Consumers Settlements." In 2007 IEEE Power Engineering Society General Meeting. IEEE, 2007. http://dx.doi.org/10.1109/pes.2007.385996.
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Veretilnyk, Oleksandr. "Prospects for energy cooperation between the EU and Israel in the light of Israel's aggressive foreign policy in the Middle East." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.19.
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This article presents the results of an analysis of energy cooperation between the EU and Israel, which is aimed at reducing the dependence of European states on Russian energy carriers. The need for getting rid of energy dependence on Russian oil, gas and coal among the EU member states arose after the invasion of Russian troops in Ukraine on February 24, 2022. The Russian-Ukrainian war led not only to the deterioration of Russian-Ukrainian relations, but also to the imposition of Western sanctions against Russia, a country that is the main supplier of energy to the European market. The desire to abandon Russian energy carriers forced the European states to look for new suppliers of oil, gas and coal. One of these suppliers decided to become Israel, which, according to Western human rights activists, is pursuing a policy of apartheid. The purpose of this study was to analyze the cooperation between the European Union and Israel in the field of natural gas supplies from the eastern Mediterranean Sea. During the study, the author came to the conclusion that this cooperation: 1) most likely will not help the countries of the European Union to fully compensate for the reduction in natural gas supplies from Russia; 2) carries risks for the reputation of the European Union as a defender of human rights and freedoms in the world (because Israel continues to pursue an aggressive foreign policy in the Middle East, continues to occupy and annex the territories of neighboring states, build illegal Jewish settlements in the occupied territories11 of Palestine and Syria, conduct apartheid, commit politically motivated assassinations of their critics).
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МИНЕНКО, В. В., А. М. ФАТЬКОВ, and М. В. ЧИРКОВ. "Armament Supplies from the Excavation of the Medieval Ancient Settlement Bolshoe Savrasovo-2 in Leninsky District of Moscow Region." In Тверь, тверская земля и сопредельные территории в эпоху средневековья. Crossref, 2019. http://dx.doi.org/10.25681/iaras.2018.978-5-9906508-3-1.240-251.
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В статье представлены результаты анализа комплекса холодного наступательного вооружения и снаряжения всадника, происходящего из раскопок селища Большое Саврасово-2. Выделены три хронологические группы предметов вооружения – X–XI вв., XII–XIII вв., XV–XVI вв. Находки первых двух периодов (древнерусское время) представлены ручным метательным оружием – наконечниками стрел. Третий период характеризуется увеличением типов и видов воинского снаряжения, что, вероятно, связано с присутствием на поселении дворянина – вотчинника с отрядом вооруженных слуг. The report outlines the results of analysis of cold offensive armament and horseman equipment complex found during the excavation of the ancient settlement Bolshoe Savrasovo-2. There are three chronological groups of armament supplies: the X–XI centuries, the XII–XIII centuries, the XV–XVI centuries. Manual throwing weapon such as arrowheads represent fi ndings of the fi rst and second periods (Old Russian period). During the third period there was expansion in the number of types and sorts of military equipment apparently caused by the presence of a noblemanlandowner with a force of armed servants in the settlement.
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СМИРНОВ, А. Н., А. В. АЛЕКСЕЕВ, and О. В. ДВУРЕЧЕНСКИЙ. "Landowner Country Estate Complex from the Excavation of the Ancient Settlement Ignatievo 2 in Medieval Zvenigorod Neighborhoods." In Тверь, тверская земля и сопредельные территории в эпоху средневековья. Crossref, 2019. http://dx.doi.org/10.25681/iaras.2018.978-5-9906508-3-1.252-289.
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В 2015 г. проведены археологические раскопки на площади более 2000 м2 селища Игнатьево 2 (XVI–XVIII вв.), расположенного на левом берегу р. Москва, которое надежно отождествляется с историческим селом Игнатьево. Коллекция керамического материала и значительное количество индивидуальных находок свидетельствуют о высокой интенсивности жизни поселения. В двух крупных ямах, являющихся остатками единого жилого и хозяйственного комплекса, выявлены находки, включающие предметы вооружения. Особенно важна находка вещевого клада, содержавшего предметы вооружения и снаряжения. Заполнение обеих ям формировалось на протяжении XVII в. Полученные материалы позволяют интерпретировать оба объекта как комплекс двора вотчинника, который перестал существовать в период Смуты. The ancient settlement Ignatievo 2 which dates from the XVI–XVIII centuries located on the left bank of the Moskva River is surely identified with the historical village Ignatievo. An archaeological excavation was held on its territory more than 2000 sq. m. in area in 2015. Ceramics collection and a great amount of single findings signify high-intensity of life in the settlement. There are some armament supplies among findings from two large pits at the site of combined residential and outbuilding complex. The most important finding is buried treasure of goods that includes armament supplies and equipment. Filling of both pits went on for the XVII century. Found materials make it possible to specify both objects as landowner courtyard complex that slipped out of existence at the Time of Troubles.
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Mark, Earl, Nancy Cheng, Joseph Ashmore, Nuno Nunes, and Daud Shad. "Educating Architects to Serve Forcibly Displaced People: Design of Process." In 113th Annual Meeting Paper Proceedings. ACSA Press, 2025. https://doi.org/10.35483/acsa.am.113.78.
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Over 117.3 million people are facing forced displacement and have their basic rights to adequate housing and services at risk.1 The practice of architecture is evolving within this pressing global context. During a crisis, settlements develop in fragmented, fast-changing environments with limited resources and tight deadlines. Architecture schools in the U.S. with public service and justice-oriented courses may still miss key topics for international humanitarian response. For example, disasters in the Global South can require navigating complex supply chains, shortages, and professional liabilities in high-risk displacement scenarios. As these settings proliferate, 2 thinking beyond domestic architecture and urban design practice is essential to equitably address multifaceted challenges. Present-day curricula, licensing, internships, and National Council of Architectural Registration Boards (NCARB) standards equip students with knowledge of building systems, codes, user needs, and teamwork. However, education based on the assumption of full building resources fails to address the demands of fluid, risky, and distressed geographical locations, where resource-abundant methods can be wasteful since already limited supplies are stretched thin. This gap in education highlights the need for an expanded architectural approach that embraces adaptability, resourcefulness, and cross-disciplinary collaboration in crisis contexts. As past criticisms have shaped current curricula, this paper critiques the architect’s evolving role in addressing current humanitarian shelter and settlements challenges.
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Cusmaunsa, Dan. "Accounting aspects of the RunPay Moldova payment system." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.53.
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In the modern world more and more people prefer electronic money and are trying to go cashless. With the evolution of technologies, in recent years, modern methods of settlement through electronic payment systems have begun to break through the market of the Republic of Moldova (with delay, compared to Western countries) and to be widely used. Settlers in this respect have been and are IT companies, which interact more intensively with business partners (suppliers and customers) abroad and already make extensive use of such electronic payment systems. Subsequently, electronic payment systems started to be used by companies operating in the retail sector. Such economic entities are becoming participants in a new form of trade, which has been growing in recent times and offers domestic traders and producers the opportunity to enter foreign markets more easily, quickly and efficiently. In this context, this article examines the issues related to accounting for the RunPay MDL payment system.
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Crosson, Courtney. "Addressing Food Deserts Through Re-localized Agriculture: Four Design Typologies with Community Engagement for Urban Food System Expansion on Available Municipal Land." In 111th ACSA Annual Meeting Proceedings. ACSA Press, 2023. http://dx.doi.org/10.35483/acsa.am.111.47.
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Tucson, Arizona has been a historic passageway and home to a rich overlay of settlement patterns for over 4,000 years. Currently, 13.6% of current Tucson residents live in food deserts, areas that are low-income and have restricted access to healthy and affordable foods. Despite its agricultural history, recent efforts to relocalize urban food production to meet these local nutritional needs face stern criticism that the city is already water-stressed and cannot afford the irrigation required for food growth. This project investigated the capacity for Tucson to expand its urban food system to meet food desert nutritional demands using only sustainable water supplies on vacant municipal land. Four typologies on identified land owned by community partners were tested through design inquiry and corresponding water and food production calculations. The paper concludes that if these design typologies were implemented across the 711 acres of available municipal land in current food desert areas, over 100% of the nutritional needs of these food desert areas would be met (Tong et al. 2020).
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Yakovlev, V. A. "Unsatisfactory Condition of Drinking Water on the Territory of Yakutia and Ways to Solve This Problem." In International scientific and practical conference “Smart cities and sustainable development of regions” (SMARTGREENS 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.1.1.015.
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The article considers the current state of the water management complex of the Republic of Sakha (Yakutia), the main existing problems, as well as ways and measures to solve this problem in order to preserve public health by providing quality drinking water. Drinking water is the source of life, determines the quality and duration of life. The main content of the study is the analysis of factors that have a negative impact on public health. On the basis of various studies it was established that the fault of poor water quality is primarily the lack of water treatment facilities or extremely unsatisfactory technical condition and low capacity of existing water intake facilities of the water supply system. The quality of drinking water supplied to the population of the cities of the republic fully depends on the quality of water of the Lena River. Slowdown of geochemical reactions of river water in conditions of low temperatures leads to slow self-purification of pollutants. This, in turn, leads to deterioration of water quality. On the Vilyuy, Khrom, Upper Indigirka, on many small rivers near large settlements the maximum permissible concentrations of many compounds and elements have long been exceeded. Considerable attention in this work will be paid to the problem of water quality.