| Popis: |
The monograph is devoted to accounting and analytical approach of managing receivables and payables. In work the analysis of the level of receivables and payables in the Kostroma region and the identified specific characteristics for valuation of debtors on the basis of available information on the example of separate business entity. For building system management settlement operations with counterparties, proposed the use of settlement and payment of the balance on the basis of a linear relationship. Presents the format of the payment balance will allow on the one hand to forecast the balance of trade receivables and the excess of liabilities over the payment instrument and on the other, the projected balance in accounts payable and the payment of excess funds over liabilities. Recommendations on forecasting the level of occurrence and repayment of receivables, the conclusion about the necessity and significance of evaluation of the ratio of debt at a future time. Designed for researchers, managers and specialists, postgraduates and students of higher educational institutions. |
