MANAGEMENT OF ACCOUNTS RECEIVABLE OF COMPANIES IN ORDER TO IMPROVE FINANCIAL SUSTAINABILITY
DOI:
https://doi.org/10.22478/ufpb.2179-7137.2019v8n6.49209Palavras-chave:
accounts receivable, credit policy, economic analysis of the company, financial results, company management, commodity creditResumo
In modern conditions, due to the rapid development of economic turnover, the obligation has become the most common form of civil relations. Without obligations, it is impossible to imagine the normal functioning of the economy of the state as a whole, and at the level of individual individuals and legal entities. A special place in the life of modern society is held by debt obligations. The main types of debt are receivables and payables. In an unstable market economy, the risk of non-payment or late payment of bills increases, this leads to the appearance of the main types of debt obligations: receivables and payables. In order to manage accounts receivable, an enterprise needs to have complete information about a potential buyer, evaluate its business reputation, analyze the financial condition of each potential customer, determine possible loan amounts and loan terms for customers, etc.The article under consideration contains a description of the objects of assessment, the factual information we have collected, the stages of the analysis, the justification of the results obtained, as well as the restrictive conditions and assumptions madeDownloads
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Referências
Leila Schwab, Stefan Gold, Gerald Reiner Exploring financial sustainability of SMEs during periods of production growth: A simulation study // International Journal of Production Economics, Volume 212, June 2019, Pages 8-18
Turgel, I. D., Bozhko, L. G, & Linshi, S. (2016). State support for single-industry towns’ development of Russia and Kazakhstan. Finance: Theory and Practice, 2(92), 22–32. (In Russ.)
Safiullin, A.R., Shakirzyanov, N.R., Ravzieva, D.I. Infrastructure for regional development investment projects // Journal of Social Sciences Research – 2018 (Special Issue 1), p. 281-284
Mark Edmonds, Tad Miller, Arline Savagea Accounts receivable: An audit simulation // Journal of Accounting Education Volume 47, June 2019, Pages 75-92
Ismagilov I.I., Khasanova S. F. Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms / I.I. Ismagilov, S. F.Khasanova // Academy of Strategic Management Journal, Volume 15, Special Issue, 2016. – p. 21-2
Cheung, A.W., Pok, W.C. Corporate social responsibility and provision of trade credit // Journal of Contemporary Accounting and Economics 15(3), 2017.
Mingazova, A.I., Khayrullina, A.D., Garipova, E.N. Contemporary economic models: Evidence from Russia // International Journal of Economic Perspectives 11(3), 2017. – p. 1858-1864
Yao, H., Deng, Y. Managerial incentives and accounts receivable management policy // Managerial Finance 2018. – 44(7), с. 865-884
Kadochnikova, E.I., Ismigilov, I.I. Measurement of cognitive growth factors of regional economy based on panel data // Mediterranean Journal of Social Sciences 5(24), – 2014 p. 377-382
Liu, L.X., Mao, M.Q., Nini, G. Customer risk and corporate financial policy: Evidence from receivables securitization // Journal of Corporate Finance 50, – 2018 p. 453-467
Turgel, I. D., Bozhko, L. G, & Linshi, S. (2016). State support for single-industry towns’ development of Russia and Kazakhstan. Finance: Theory and Practice, 2(92), 22–32. (In Russ.)
Safiullin, A.R., Shakirzyanov, N.R., Ravzieva, D.I. Infrastructure for regional development investment projects // Journal of Social Sciences Research – 2018 (Special Issue 1), p. 281-284
Mark Edmonds, Tad Miller, Arline Savagea Accounts receivable: An audit simulation // Journal of Accounting Education Volume 47, June 2019, Pages 75-92
Ismagilov I.I., Khasanova S. F. Algorithms of parametric estimation of polynomial trend models of time series on discrete transforms / I.I. Ismagilov, S. F.Khasanova // Academy of Strategic Management Journal, Volume 15, Special Issue, 2016. – p. 21-2
Cheung, A.W., Pok, W.C. Corporate social responsibility and provision of trade credit // Journal of Contemporary Accounting and Economics 15(3), 2017.
Mingazova, A.I., Khayrullina, A.D., Garipova, E.N. Contemporary economic models: Evidence from Russia // International Journal of Economic Perspectives 11(3), 2017. – p. 1858-1864
Yao, H., Deng, Y. Managerial incentives and accounts receivable management policy // Managerial Finance 2018. – 44(7), с. 865-884
Kadochnikova, E.I., Ismigilov, I.I. Measurement of cognitive growth factors of regional economy based on panel data // Mediterranean Journal of Social Sciences 5(24), – 2014 p. 377-382
Liu, L.X., Mao, M.Q., Nini, G. Customer risk and corporate financial policy: Evidence from receivables securitization // Journal of Corporate Finance 50, – 2018 p. 453-467
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Publicado
2019-11-26
Como Citar
I. SABIROVA, A. .; K. DASHIN, A. . MANAGEMENT OF ACCOUNTS RECEIVABLE OF COMPANIES IN ORDER TO IMPROVE FINANCIAL SUSTAINABILITY. Gênero & Direito, [S. l.], v. 8, n. 6, 2019. DOI: 10.22478/ufpb.2179-7137.2019v8n6.49209. Disponível em: https://periodicos.ufpb.br/index.php/ged/article/view/49209. Acesso em: 8 nov. 2024.
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