Problems of organization of receivables accounting at the agroindustrial complex enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
Introduction. The current economic situation in Ukraine requires from the agro-industrial complex the daily solving of many complicated tasks. One of the most important problems that needs immediate resolution is the presence of excessive amounts of receivables. Today, most domestic enterprises are on the brink of financial crisis. The main reason for the emergence of crisis pheno-mena is the lack of quality management of current assets. For efficient management of accounts receivable at an enterprise it is ne-cessary to analyze its economic essence on the basis of the information that is formed in the accounting system. It is the conclusions drawn from the results of this analysis that will allow you to apply certain methods of financial management to achieve a concrete result in the enterprise. Purpose. The purpose of the work is to study the theoretical foundations and practical features of the process of organizing ma-nagement and accounting of receivables of enterprises of agrarian complex and determine possible directions for its improvement. Results. An in-depth study of the theoretical foundations and current practices of accounting for accounts receivable agro-indus-trial enterprises has been conducted. The peculiarities of conducting settlements with buyers and customers using bills were studied. The directions of optimization of management of accounts receivable with the introduction of hoarding and accounting of bills were determined. The economic and legal aspects of organizing bills and billing are analyzed. The method of displaying these processes in the accounting of enterprises is determined. Conclusion. In modern conditions of management, a large number of enterprises and organizations are in a difficult position, having a rather large problem of non-payment. Payment of receivables is a form of asset restructuring, consisting in transferring re-ceivables into more liquid forms. The main types of optimization of receivables are the avalanche and accounting of bills. The accounting and analytical provision of accounts receivable should be organized in such a way as to adequately reflect and charac-terize all business activities with sufficient precision, which is precisely what determines the further direction of research in the field of accounting and analytical support for the management of accounts receivable at the enterprise.
Authors and Affiliations
Natalia Oleksandrivna Potapova, Yuliia Serhiivna Diachenko
Keywords
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