ОРГАНІЗАЦІЯ КОНТРОЛЮ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ АВІАЦІЙНИХ ПІДПРИЄМСТВ В УМОВАХ АНТИКРИЗОВОГО УПРАВЛІННЯ

Тетяна Василівна Калінеску, Юліанна Геннадіївна Перепелиця
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Abstract

The operating checking system does not provide sufficient information for determination of anti-crisis management measures and absence of structured and clearness in organization of control results in the biased idea about the state of debt and absence of effective terms of work with debtors, that assists the increase of hopeless debt, unstable financial state and loss of solvency of aviation enterprises. Thus, there is a requirement in the improvement of organization the internal control of account receivable and improvement of anti-crisis management measures in relation to it. A research aim is an improvement of organization the control of aviation enterprise account receivable and determination of its influence on measures of anti-crisis management. Methodological basis of research became the methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis in relation to forming of certain methodologies of realization of control of account receivable and its intercommunication with anti-crisis management, that allow to accept correct administrative decisions in war and post-war periods with the aim of proceeding in potential of enterprises aviation to industry. The basic hypothesis of research became the supposition in relation to the possible providing of financial firmness of aviation enterprises by the improvement of organization of internal control of account receivable and creation of objective base for the acceptance of correct decisions from anti-crisis management. Exposition of basic material. In the article the state of organization the control of account receivable is investigational among the enterprises of aviation industry, the basic tendencies of changes are certain, organization of control the account receivable is improved, importance of the worked out measures is reasonable, its connection is marked with anti-crisis management and necessity of concordance its processes with control of account receivable. Originality and practical meaningfulness are confirmed by the offered measures in relation to the improvement of organization the control of account receivable, by its adaptation within the framework of activity of enterprises of aviation industry and its intercommunication with the processes of anti-crisis management. Conclusions and prospects of further researches. It is well-proven that the process of organization the control of account receivable appropriately to carry out, going out ranging of debtors after its solvency. A report is offered after the basic structural elements of control of account receivable and clear and structured organization of internal control is given, that allows positively influencing on forming of anti-crisis measures. Further researches will be sent to adaptation offered approach near organization of internal control of account receivable of enterprises of national economy recognition political and economic changes and state of environment of subjects of business activity according to the carried out measures of anti-crisis
在危机管理背景下组织对航空企业应收账款的控制
运行检查系统不能为确定反危机管理措施提供足够的信息,缺乏结构化和清晰的控制组织导致对债务状况的认识有偏差,缺乏与债务人的有效工作条款,这助长了航空企业无望债务的增加、财务状况的不稳定和偿付能力的丧失。因此,有必要改进组织对应收账款的内部控制,并改进与之相关的反危机管理措施。研究的目的是改进航空企业应收账款的组织控制,并确定其对反危机管理措施的影响。研究的方法论基础是辩证法、科学认知的方法和原则、经济分析工具,这些与形成实现应收账款控制的某些方法及其与反危机管理的相互联系有关,这些方法允许在战争和战后时期接受正确的行政决定,目的是提高航空企业的工业潜力。研究的基本假设是,通过改善应收账款内部控制的组织结构,为航空企业提供财务稳健性,并为接受反危机管理部门的正确决策奠定客观基础。基本材料的阐述。文章对航空工业企业应收账款控制的组织状况进行了调查,确定了变化的基本趋势,改进了应收账款控制的组织,制定的措施的重要性是合理的,其与反危机管理的联系以及其过程与应收账款控制协调的必要性是明显的。所提供的与改进应收账款控制组织有关的措施、其在航空工业企业活动框架内的适应性及其与反危机管理过程的相互沟通,都证实了其原创性和实际意义。结论和进一步研究的前景。事实证明,应收账款控制的组织过程应在偿付能力充足后进行,并在债务人范围内进行。在应收账款控制的基本结构要素之后提交了一份报告,并给出了明确和结构化的内部控制组织,这对形成反危机措施产生了积极影响。根据已实施的反危机措施,将进一步研究如何调整所提供的国民经济企业应收账款内部控制组织方法,以适应政治和经济变化以及商业活动主体的环境状况。
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