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Improving the Accounting and Analysis of Receivables and Payables in the Management System of the Agricultural Enterprise «Ahromyr-ST»
Yeliseyeva O. K., Prykhodko A. Y.

Yeliseyeva, Oxana K., and Prykhodko, Anastasiіa Ye. (2019) “Improving the Accounting and Analysis of Receivables and Payables in the Management System of the Agricultural Enterprise «Ahromyr-ST».” Business Inform 7:293–298.
https://doi.org/10.32983/2222-4459-2019-7-293-298

Section: Finance, Money Circulation and Credit

UDC 338

Abstract:
The article explores approaches to accounting for receivables and payables, taking with a view of the foreign and national accountance standards, classification and approaches to evaluating receivables and payables as an object of accountance and the economic analysis. Scientific-methodical and organizational-practical proposals are developed to improve the accounting and analysis of receivables and payables in the enterprise management system. On the basis of the carried out analysis, the classification of receivables has been supplemented by the following characteristics: depending on the work carried out to pay the debt; depending on the ability to transfer debt management to an outsourcer. An important methodological basis for accounting and economic analysis of payables is its scientifically sound classification. In view of the requirements of the practice of managing payables, its classification is supplemented by such criteria: depending on the work carried out to pay the debt; depending on the possibility of transferring the debt management to an outsourcer.

Keywords: receivables, payables, improvement, accounting, analysis, management, enterprise.

Fig.: 3. Tabl.: 1. Bibl.: 8.

Yeliseyeva Oxana K. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Statistics, Accounting and Economic Informatics, Oles Honchar Dnipro National University (72 Nauky Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]
Prykhodko Anastasiіa Ye. – Master, Oles Honchar Dnipro National University (72 Nauky Ave., Dnіpro, 49010, Ukraine)
Email: [email protected]

List of references in article

Khomiak, R. L., and Lemishovskyi, V. I. Bukhhalterskyi oblik ta opodatkuvannia [Accounting and taxation]. Lviv: Bukhhalterskyi tsentr «Azhur», 2009.
Harasym, P. M., Loboda, N. O., and Harasym, M. P. “Strukturna dynamika zoboviazan pidpryiemstva yak klasychna oblikovo-analitychna paradyhma“ [Structural dynamics of the obligations of the enterprise as a classic accounting and analytical paradigm]. Ekonomichni nauky. Seriia «Oblik i finansy», vol. 2, no. 11 (2014): 102-110.
Zelenko, S. V., and Horbatiuk, O. O. “Oblikovo-analitychne zabezpechennia upravlinnia kredytorskoiu zaborhovanistiu za tovary, roboty, posluhy“ [Accounting and analytical support of debt management for goods, works, services]. Ekonomichni nauky. Seriia «Oblik i finansy», vol. 1, no. 11 (2014): 65-71.
Mironova, O. “Oblik beznadiinoi debitorskoi zaborhovanosti: vid stvorennia rezervu do spysannia“ [Accounting for bad receivables: from provisioning to write-off]. Interaktyvna bukhhalteriia. 2015. https://interbuh.com.ua/ua/documents/ib/5535/62888
Mishchenko, N. D., and Mishchuk, A. I. “Kredytorska zaborhovanist torhovelnoho pidpryiemstva: problemy otsinky ta upravlinnia“ [Trade payables: valuation and management issues]. Naukovyi visnyk NLTU Ukrainy, no. 22.3 (2016): 292-296.
Popazova, O. V. “Tendentsii zmin debitorskoi ta kredytorskoi zaborhovanostei na pidpryiemstvakh Ukrainy“ [Trends in changes in accounts receivable and payable at Ukrainian enterprises]. Ahrosvit, no. 7 (2015): 40-44.
Sopko, V. V., Mukoviz, V. S., and Sharapa, O. M. “Osoblyvosti vyznachennia ta rehuliuvannia obliku kredytorskoi zaborhovanosti“ [Features of definition and regulation of accounting of accounts payable]. Hlobalizatsiini vyklyky rozvytku natsionalnykh ekonomik. Kyiv: KNTEU, 2017. 635-647.
“Statystychna informatsiia“ [Statistical information]. http://www.ukrstat.gov.ua

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