Voronezh, Voronezh, Russian Federation
One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
accounts receivable, accounts payable, analysis of the financial situation, turnover ratio
1. Nalogovyy kodeks Rossiyskoy Federacii (chast' pervaya) ot 31.07.1998 № 146-FZ (red. ot 17.02.2021) // Sobranie zakonodatel'stva RF. - № 31. - 03.08.1998. - st. 3824
2. Bezrukova T.L. Improvement of Methods of Analysis of Effectiveness of Stock Management at Industrial Enterprises (stat'ya Scopus) / Bezrukova T.L., Tereshkina T., Tereshchenko S., Drevaleva E., Pecherskaya O. // Integration and Clustering for Sustainable Economic Growth / editors: E. G. Popkova, V. E. Sukhova, A. F. Rogachev, Y. G. Tyurina, O. A. Boris, V. N. Parakhina. - Springer International Publishing, 2017. - pp. 461-467.
3. Pavlova I.V. Upravlenie debitorskoy zadolzhennost'yu organizacii Regional'nye problemy razvitiya malogo agrobiznesa. / Sbornik statey V Vserossiyskoy nauchno-prakticheskoy konferencii - Penza: RIO PGAU, 2017.
4. Rayzberg, B. A. Sovremennyy ekonomicheskiy slovar' / B.A. Rayzberg, L.Sh. Lozovskiy, E.B. Starodubceva. - 6-e izd., pererab. I dop. - Moskva : INFRA-M, 2021. - 512 s. - (Biblioteka slovarey «INFRA-M»). - ISBN 978-5-16-009966-8. - Tekst : elektronnyy. - URL: https://znanium.com/catalog/product/1219454 (data obrascheniya: 10.05.2021). - Rezhim dostupa: po podpiske.
