Systematic approach to the analysis of receivables of the enterprise on the basis of statistical data
| Autor: | T. Stupnytska, O. Antonyuk, O. Volodina, A. Orel |
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| Jazyk: | English<br />Ukrainian |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Ekonomìka Harčovoï Promislovostì, Vol 12, Iss 3 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2411-4111 2312-847X |
| DOI: | 10.15673/fie.v12i3.1813 |
| Popis: | The article examines the economic literature on the approaches to the analysis of receivables of the enterprise. The sequence of receivables analysis has been made by stages: definition of purpose, objects, tasks of analysis, work on sources of information, quantitative and qualitative analysis of receivables, evaluation and generalization of analysis results, development of appropriate recommendations to improve the efficiency of the enterprise. The system of indicators for the qualitative analysis of receivables of the enterprise has been generalized. According to the proposed system of indicators, the relevant calculations were made on the example of the food industry enterprise and recommendations were given to improve the status of settlements with debtors. The analysis carried out in this sequence will allow to assess the real state of receivables of the enterprise, as well as to identify problematic aspects of receivables management, to develop measures to reduce overdue and doubtful receivables. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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