Theoretical aspects of accounting and analysis of receivables of the enterprise

Khomуn, Petro
Nosko, Tetiana
Koltutska, Anastasia
Rymlyanska, Victoria

Ternopil Ivan Puluj National Technical University, 56 Ruska str., 46001, Ternopil, Ukraine

Khomуn, P., Nosko, T., Koltutska, A. & Rymlyanska, V. (2021) Teoretychni aspekty obliku i analizu debitorskoi zaborhovanosti pidpryiemstva [Theoretical aspects of accounting and analysis of receivables of the enterprise]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 413-420. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpidzp.pdf

Socio-Economic Problems and the State

2(25)

Nov-2021

Oct-2021

10-Oct-2022

Ternopil Ivan Puluj National Technical University

UA

Ternopil

http://orcid.org/0000-0003-3964-6557

https://doi.org/10.33108/sepd2022.02.413

657

М41

receivables
calculations
analysis and research of receivables
receivables management

8

413-420

413

420

The activity of any enterprise is always accompanied by calculations, and this in turn leads to receivables or payables. The article presents a topical and complex issue of accounting – the theoretical aspects of analysis, research of receivables at the enterprise. Modern economic processes in the national macroeconomic environment require businesses to implement and search for progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires proper accounting of receivables for management decisions. A significant part of the company's assets is receivables, it is reflected in the balance sheet, has its own classification, characteristics and other features. The organization of accounting for receivables for enterprises of any form of ownership is important because it helps to organize information, transparency and reliability of data on settlement operations on debt rights (with debtors). Accounting for receivables is regulated by UAS 10, which allows you to analyze and investigate unresolved issues. Having a normal state, receivables will bring profit to the company in the future, but at this time, the state of most buyers is unstable and volatile, so the debt becomes doubtful or, at worst, bad. In this situation, the company incurs costs that can have an extremely negative impact on its investment attractiveness, financial condition, and sometimes leads to bankruptcy. The problem of effective management of receivables comes to the fore. Accounts receivable occupies an important place for any company, so in essence it is a tool for lending to the debtor for the goods received by him, the work or services provided on an interest-free basis. The purpose of the article is to determine the essence of receivables; identification of classification features by which it is grouped; methods of analysis that allow you to develop strategic decisions in the process of managing it. Tasks for receivables management, its main directions and objects are defined. The scientific novelty of the obtained results lies in the developed recommendations and proposals for improving the theoretical foundations of accounting and analysis of receivables. The practical significance of the results is that they can be used in the activities of the enterprise for the effective organization of accounting and analysis of receivables.

http://elartu.tntu.edu.ua/handle/lib/38884

2223-3822

Scientific Journal "Socio-Economic Problems and the State"

http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpidzp.pdf
http://www.rusnauka.com/
http://www.visnykekon.uzhnu.edu.ua/images/pubs/47/1/47_73.pdf.
http://www.nbuv.gov.ua
http://zakon4.rada.gov.ua/laws/show/z0725-99

1. Bilyk, M. D. (2003). Upravlinnia debitorskoiu zaborhovanistiu pidpryiemstv [Debt management of enterprises]. Finansy Ukrainy, no. 12, pp. 24-36.
2. Bondarenko, O. S. (2017). Suchasni pidkhody do obliku debitorskoi zaborhovanosti u vitchyznianii ta zarubizhnii praktytsi [Modern approaches to accounts receivable in domestic and foreign practice]. Investytsii: praktyka ta dosvid, no. 18, pp. 36-39.
3. Butynets', F. F. (2005). Bukhhalterskyi finansovyi oblik: pidruchnyk [Accounting financial accounting]. Zhytomyr: Ruta [in Ukrainian].
4. Hrynchuk, A. L. (2013) Osoblyvosti obliku debitorskoi zaborhovanosti na pidpryiemstvi [Peculiarities of accounting for receivables at the enterprise]. Upravlinnia rozvytkom. no. 3. pp. 54-55.
5. Kobylyanska, O. I. (2019) Finansovyi oblik: pidruchnyk [Financial accounting: textbook]. K .: Knowledge [in Ukrainian].
6. Matytsyna, N. O. (2015). Osnovni zasady rehuliuvannia rozrakhunkovykh vidnosyn cherez upravlinnia debitorskoiu zaborhovanistiu [Basic principles of regulation of settlement relations through management of accounts receivable]. Bukhhalters'kyj oblik i audyt, no. 12, pp. 38-42.
7. Nezhivenko, A. P. (2013) Metodyka obliku debitorskoi zaborhovanosti i osnovni napriamky yii vdoskonalennia [Methods of accounting for receivables and the main directions of its improvement]. Bulletin of KhNAU. Dokuchaeva, V. V. Ser .: Economic Sciences, no. 7, pp. 165-170.
8. Bezverkhy, K. V., Bochulya, T. V. (2014) Informatsiinyi kompleks oblikovoi systemy ta zvitnist v Ukraini : monohrafiia [Information complex of the accounting system and reporting in Ukraine: monograph]. К.: Education Center. lit. [in Ukrainian].
9. Ligonenko, L. O., Novikova, N. M. (2020) Management of receivables of the enterprise. К.: КНТЕУ [in Ukrainian].
10. Akimova, N. S., Toporkova, O. V., Yevlash, T. O., Govoruha, O. O. (2016) Oblik ta analiz debitorskoi zaborhovanosti v systemi upravlinnia pidpryiemstv optovoi torhivli [Accounting and analysis of receivables in the management system of wholesale trade enterprises: [monograph]. Kharkiv: KhDUHT [in Ukrainian].
11. Gangal, L. S. Osnovni problemy ta shliakhy vdoskonalennia obliku debitorskoi zaborhovanosti [The main problems and ways to improve the accounting of receivables]. URL: http://www.rusnauka.com/
12. Ganusych, V. O., Gurska, I. V. (2016) Oblik debitorskoi zaborhovannosti: upravlinskyi ta orhanizatsiinyi aspekty [Accounting for receivables: management and organizational aspects]. Scientific Herald of Uzhhorod University. URL: http://www.visnykekon.uzhnu.edu.ua/images/pubs/47/1/47_73.pdf
13. Gorbacheva, O. M. (2016) Accounting and analysis of receivables: problems and ways to solve them Accounting, no. 1. URL: http://www.nbuv.gov.ua.
14. Ministry of Finance of Ukraine (2000). Standards (standard) of accounting 10 «Accounts Receivable» (Order No. 304, November 30). URL: http://zakon4.rada.gov.ua/laws/show/z0725-99.

Article

Scientific Journal "Socio-Economic Problems and the State" Vol 2(25)