BUSINESS INFORM №1-2013

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43

Section: Economics of Enterprise
UDC 65.011+336.276
Kuzmin O. Y., Volovich Y. B.
Factors of Influence on Receivables and Payables and Their Classification (p. 200 - 204)
The approaches to classification factors of receivables and payables are analyzed in the article. In order to develop effective methods of receivables and payables management, its factors of influence are proposed to divide into three groups – macro factors, the factors of enterprises immediate environment and micro factors.
Keywords: receivables and payables, factors of receivables and payables, classification, enterprise environment
Fig.: 3. Bibl.: 10.

Kuzmin Oleh Ye. – Doctor of Sciences (Economics), Professor, Director, Scientific-Educational Institute of Economics and Management of the Lviv Polytechnic National University (5 Mytropolyta Andreia Str., Lviv, 79013, Ukraine)
Email: [email protected]
Volovich Yelena B. – Senior Lecturer, Department of Accounting and Auditing in the Publishing and Printing Sector, Ukrainian Academy of Printing (19 Pіd Holoskom Str., Lvіv, 79020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Kuzmin, Oleh Ye., and Volovich, Yelena B. (2013) “Factors of Influence on Receivables and Payables and Their Classification.” Business Inform 1:200–204.

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