ACCOUNTING OF RECEIVABLES AND THEIR IMPROVEMENT

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dc.contributor.authorЛюдмила Мельник
dc.contributor.authorLiudmyla Melnyk
dc.contributor.authorНаталія Оляднічук
dc.contributor.authorОльга Підлубна
dc.contributor.authorТамара Кучеренко
dc.contributor.authorСвітлана Михайловина
dc.contributor.authorМарина Корчемна
dc.contributor.authorNataliya Olyadnichuk
dc.contributor.authorOlha Pidlybna
dc.contributor.authorTamara Kucherenko
dc.contributor.authorSvеtlana Myxaylovyna
dc.contributor.authorMaryna Korchemna
dc.date.accessioned2023-12-27T08:20:31Z
dc.date.available2023-12-27T08:20:31Z
dc.date.issued2021-04-21
dc.description.abstractAccounting-and-economic and organizational issues of settlements with debtors, timely repayment of receivables, creation of a reserve of doubtful debts have always been one of the main positions, as they have a significant impact on the financial stability and independence of the business entity. It is necessary to analyze the essence and classification of receivables taking into account the importance of receivables management. Adequate organization of settlement transactions requires strict adherence to financial discipline, timely payment of debts by liabilities, in order to ensure timely receiving of funds for sold products, goods, works and services. Late payments for received material values or untimely receipt of funds for sold products and provided services leads to financial difficulties in performing business activities, as receivables cause withdrawal of funds from the turnover of enterprises, which negatively affects their financial condition, and late payment of debts and liabilities leads to the attraction of funds belonging to other enterprises into turnover.
dc.identifier.citationACCOUNTING OF RECEIVABLES AND THEIR IMPROVEMENT / Liudmyla MELNYK, Natalia OLYADNICHUK, Olga PIDLUBNA, Tamara KUCHERENKO, Svеtlana MYKHAYLOVYNA, Maryna KORCHEMNA // Proceedings of the 37th International Business Information Management Association Conference (IBIMA) 30-31 May 2021, Cordoba, Spain
dc.identifier.isbnISBN: 978-0-9998551-6-4 / ISSN: 2767-9640
dc.identifier.urihttps://lib.udau.edu.ua/handle/123456789/10236
dc.language.isoen
dc.publisherІВІМА, Кордова, Іспанія
dc.titleACCOUNTING OF RECEIVABLES AND THEIR IMPROVEMENT
dc.title.alternativeОБЛІК ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ ТА ЙОГО УДОСКОНАЛЕННЯ
dc.typeСтаття
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