SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA
We are aware of the fact that many companies maintain in the assets balance sheet the receivables that could realistically be problematic from the standpoint of their recoverability, thus showing unrealistic property. This problem generates illiquidity that exists in many companies, so their balance...
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| Format: | Article |
| Language: | English |
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Faculty of Economics Pale University of East Sarajevo
2013-01-01
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| Series: | Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu |
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| Online Access: | http://www.zrefis.com/images/zrefis2013-7/315-324%20Senada%20Kurtanovic.pdf |
| _version_ | 1797765269067661312 |
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| author | Senada Kurtanović |
| author_facet | Senada Kurtanović |
| author_sort | Senada Kurtanović |
| collection | DOAJ |
| description | We are aware of the fact that many companies maintain in the assets balance sheet the receivables that could realistically be problematic from the standpoint of their recoverability, thus showing unrealistic property. This problem generates illiquidity that exists in many companies, so their balance sheets transfer these receivables from period to period without any chance that they will realize future economic benefit. In such cases it is necessary to make value adjustment (reducing to the real value which is expected to be charged), that is, the write-off of such form of assets by reducing the amount of profit from the accounting period, which will adversely affect the financial position of the company. The aim of this paper is to show, by use of this opportunity, a realistic calculation of financial results that will meet the diverse interests of the company and to present with a software, the application of receivables write-off accounting policies, using Du Pont's system of indicators. |
| first_indexed | 2024-03-12T20:07:51Z |
| format | Article |
| id | doaj.art-7a289a24155e4019a150699bca58ec59 |
| institution | Directory Open Access Journal |
| issn | 1840-3557 |
| language | English |
| last_indexed | 2024-03-12T20:07:51Z |
| publishDate | 2013-01-01 |
| publisher | Faculty of Economics Pale University of East Sarajevo |
| record_format | Article |
| series | Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu |
| spelling | doaj.art-7a289a24155e4019a150699bca58ec592023-08-02T01:56:56ZengFaculty of Economics Pale University of East SarajevoZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu1840-35572013-01-01731532410.7251/ZREFIS1307315K SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATASenada KurtanovićWe are aware of the fact that many companies maintain in the assets balance sheet the receivables that could realistically be problematic from the standpoint of their recoverability, thus showing unrealistic property. This problem generates illiquidity that exists in many companies, so their balance sheets transfer these receivables from period to period without any chance that they will realize future economic benefit. In such cases it is necessary to make value adjustment (reducing to the real value which is expected to be charged), that is, the write-off of such form of assets by reducing the amount of profit from the accounting period, which will adversely affect the financial position of the company. The aim of this paper is to show, by use of this opportunity, a realistic calculation of financial results that will meet the diverse interests of the company and to present with a software, the application of receivables write-off accounting policies, using Du Pont's system of indicators.http://www.zrefis.com/images/zrefis2013-7/315-324%20Senada%20Kurtanovic.pdfDuPont system of indicatorssubtraction of claimsrisk of collectability of claimstrue and fair presentation of financial reports |
| spellingShingle | Senada Kurtanović SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu DuPont system of indicators subtraction of claims risk of collectability of claims true and fair presentation of financial reports |
| title | SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA |
| title_full | SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA |
| title_fullStr | SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA |
| title_full_unstemmed | SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA |
| title_short | SOFTVERSKA PODRŠKA DU PONTOVOM MODELU FLEKSIBILNOG UPRAVLJANJA PRIMJENOM RAČUNOVODSTVENE POLITIKE OTPISA POTRAŽIVANJA, SA SVRHOM ISKAZIVANJA ODGOVARAJUĆEG REZULTATA |
| title_sort | softverska podrska du pontovom modelu fleksibilnog upravljanja primjenom racunovodstvene politike otpisa potrazivanja sa svrhom iskazivanja odgovarajuceg rezultata |
| topic | DuPont system of indicators subtraction of claims risk of collectability of claims true and fair presentation of financial reports |
| url | http://www.zrefis.com/images/zrefis2013-7/315-324%20Senada%20Kurtanovic.pdf |
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