Features management the debtor and creditor debt on enterprises of Ukraine
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 pe...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Hryhorii Skovoroda University in Pereiaslav
2017-11-01
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| Series: | Економічний вісник університету |
| Subjects: | |
| Online Access: | https://economic-bulletin.com/index.php/journal/article/view/100 |
| _version_ | 1818716054522691584 |
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| author | Liudmyla Yaremenko Inna Makarchuk |
| author_facet | Liudmyla Yaremenko Inna Makarchuk |
| author_sort | Liudmyla Yaremenko |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-17T19:13:10Z |
| format | Article |
| id | doaj.art-84244bc139234951bf20c7448e72ee84 |
| institution | Directory Open Access Journal |
| issn | 2306-546X 2414-3774 |
| language | English |
| last_indexed | 2024-12-17T19:13:10Z |
| publishDate | 2017-11-01 |
| publisher | Hryhorii Skovoroda University in Pereiaslav |
| record_format | Article |
| series | Економічний вісник університету |
| spelling | doaj.art-84244bc139234951bf20c7448e72ee842022-12-21T21:35:49ZengHryhorii Skovoroda University in PereiaslavЕкономічний вісник університету2306-546X2414-37742017-11-0135/1110114100Features management the debtor and creditor debt on enterprises of UkraineLiudmyla Yaremenko0Inna Makarchuk1Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical UniversityPereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical UniversityThe 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.https://economic-bulletin.com/index.php/journal/article/view/100accounts receivableaccounts payableincomevaluationassetsborrower |
| spellingShingle | Liudmyla Yaremenko Inna Makarchuk Features management the debtor and creditor debt on enterprises of Ukraine Економічний вісник університету accounts receivable accounts payable income valuation assets borrower |
| title | Features management the debtor and creditor debt on enterprises of Ukraine |
| title_full | Features management the debtor and creditor debt on enterprises of Ukraine |
| title_fullStr | Features management the debtor and creditor debt on enterprises of Ukraine |
| title_full_unstemmed | Features management the debtor and creditor debt on enterprises of Ukraine |
| title_short | Features management the debtor and creditor debt on enterprises of Ukraine |
| title_sort | features management the debtor and creditor debt on enterprises of ukraine |
| topic | accounts receivable accounts payable income valuation assets borrower |
| url | https://economic-bulletin.com/index.php/journal/article/view/100 |
| work_keys_str_mv | AT liudmylayaremenko featuresmanagementthedebtorandcreditordebtonenterprisesofukraine AT innamakarchuk featuresmanagementthedebtorandcreditordebtonenterprisesofukraine |