会计理论方面的知识和企业应收账款的分析

Petro Khomуn, Tetiana Nosko, Anastasia Koltutska, Victoria Rymlyanska
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摘要

任何企业的活动总是伴随着计算,这反过来又导致应收账款或应付账款。本文提出了一个热门而复杂的会计问题——企业应收账款的理论分析和研究。国家宏观经济环境中的现代经济进程要求企业执行和寻求逐步解决企业之间支付和结算关系问题的办法,这反过来又要求对应收账款进行适当的会计处理,以供管理决策。公司资产的很大一部分是应收账款,它在资产负债表中体现出来,有自己的分类、特点等特点。任何所有制企业的应收款会计组织都很重要,因为它有助于组织有关(与债务人)债务权利结算业务的信息、透明度和数据的可靠性。应收账款的会计是由UAS 10规范的,它允许您分析和调查未解决的问题。应收账款处于正常状态,将来会给公司带来利润,但此时,大多数买家的状态是不稳定和不稳定的,因此债务变得可疑,最坏的情况是坏账。在这种情况下,公司产生的成本会对其投资吸引力和财务状况产生极其负面的影响,有时甚至会导致破产。有效管理应收账款的问题就出现了。应收账款对任何一家公司来说都占有重要的地位,所以从本质上讲,它是一种工具,可以在无息的基础上,为债务人所收到的货物、所提供的工作或服务提供贷款。本文的目的在于确定应收款的本质;识别分类特征,将其分组;分析方法,使您能够在管理过程中制定战略决策。明确了应收账款管理的任务、主要方向和对象。所得结果的科学新颖性在于提出了完善应收账款核算和分析理论基础的建议和建议。这些结果的现实意义在于,它们可以用于企业的活动中,对应收账款进行有效的组织核算和分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Theoretical aspects of accounting and analysis of receivables of the enterprise
The activity of any enterprise is always accompanied by calculations, and this in turn leads to receivables or payables. The article presents a topical and complex issue of accounting – the theoretical aspects of analysis, research of receivables at the enterprise. Modern economic processes in the national macroeconomic environment require businesses to implement and search for progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires proper accounting of receivables for management decisions. A significant part of the company's assets is receivables, it is reflected in the balance sheet, has its own classification, characteristics and other features. The organization of accounting for receivables for enterprises of any form of ownership is important because it helps to organize information, transparency and reliability of data on settlement operations on debt rights (with debtors). Accounting for receivables is regulated by UAS 10, which allows you to analyze and investigate unresolved issues. Having a normal state, receivables will bring profit to the company in the future, but at this time, the state of most buyers is unstable and volatile, so the debt becomes doubtful or, at worst, bad. In this situation, the company incurs costs that can have an extremely negative impact on its investment attractiveness, financial condition, and sometimes leads to bankruptcy. The problem of effective management of receivables comes to the fore. Accounts receivable occupies an important place for any company, so in essence it is a tool for lending to the debtor for the goods received by him, the work or services provided on an interest-free basis. The purpose of the article is to determine the essence of receivables; identification of classification features by which it is grouped; methods of analysis that allow you to develop strategic decisions in the process of managing it. Tasks for receivables management, its main directions and objects are defined. The scientific novelty of the obtained results lies in the developed recommendations and proposals for improving the theoretical foundations of accounting and analysis of receivables. The practical significance of the results is that they can be used in the activities of the enterprise for the effective organization of accounting and analysis of receivables.
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