ANALYSIS OF DEBIT AND CREDIT RESERVES OF FORESTRY ENTERPRISES
Abstract and keywords
Abstract:
To assess the organization's solvency and identify potential risks, an analysis of accounts receivable and accounts payable is conducted. This analysis helps identify areas of concern, optimize payment flows, and reduce the risk of non-payment. Based on this analysis, informed management decisions can be made, and a financial development plan for the organization can be developed for the future. The results of the accounts receivable and accounts payable analysis provide insights into the organization's current solvency.

Keywords:
accounts receivable, accounts payable, financial statement analysis, financial liabilities
References

1. Kompleksnyy analiz hozyaystvennoy deyatel'nosti : uchebnik i praktikum dlya vuzov / pod redakciey V. I. Barilenko. — 2-e izd., pererab. i dop. — Moskva : Izdatel'stvo Yurayt, 2026. — 482 s. — (Vysshee obrazovanie).

2. "Grazhdanskiy kodeks Rossiyskoy Federacii (chast' pervaya)" ot 30.11.1994 N 51-FZ (red. ot 31.07.2025, s izm. ot 25.11.2025) (s izm. i dop., vstup. v silu s 01.08.2025)

3. Buhgalterskaya finansovaya otchetnost' : uchebnik dlya vuzov / O. A. Zamotaeva, Ya. N. Zotova, N. V. Maksimova, M. A. Shtefan ; pod redakciey M. A. Shtefan. — 2-e izd. — Moskva : Izdatel'stvo Yurayt, 2026. — 340 s. — (Vysshee obrazovanie).

4. Kudryavceva, T. Yu. Finansovyy analiz : uchebnik dlya vuzov / T. Yu. Kudryavceva, Yu. A. Dubolazova ; pod redakciey T. Yu. Kudryavcevoy. — 2-e izd. — Moskva : Izdatel'stvo Yurayt, 2026. — 163 s. — (Vysshee obrazovanie).

5. Buhgalterskiy finansovyy uchet : uchebnik dlya vuzov / pod redakciey I. M. Dmitrievoy, V. B. Malickoy, Yu. K. Harakoz. — 7-e izd., pererab. i dop. — Moskva : Izdatel'stvo Yurayt, 2026. — 498 s. — (Vysshee obrazovanie).

6. Kuksova, I. V. Poryadok organizacii i spisaniya debitorskoy zadolzhennosti predpriyatiya prirodopol'zovaniya / I. V. Kuksova, Yu. P. Anisimov, I. A. Konopkin // Ekonomicheskie aspekty racional'nogo prirodopol'zovaniya: tradicii i innovacii : materialy mezhdunarodnogo nauchno-prakticheskoy konferencii. - Voronezh, 2023. - S. 90-94.

Login or Create
* Forgot password?