\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e.<\/strong><\/p>\nAccounts receivable are the same as active operating enterprises, information about its size, condition and strict prerequisites is popular in management decisions. After all, effective management of receivables reaches the level of profitability and profitable activity of the enterprise. Accounts receivable leaves a lot of producers on the part of domestic and foreign scholars who need to successfully manage receivables, but it is clear that the types of operations and production procedures in the survey. To this day, there are indeed many pressing unresolved issues that exist with business receivables.<\/p>\n
Therefore, the problem of effective management of receivables comes to the fore. The need for theoretical justification and development of a system of information support for receivables management of the enterprise led to the choice of the topic of the article and its relevance.<\/p>\n
The article examines the current problems of accounting for receivables at the enterprise, analyzes the status and dynamics of receivables LLC “Podillya Kabel 1”, studies the world experience of accounting for receivables, identifies areas for improving its management. Accounts receivable is one of the main assets of the enterprise, information about its size, condition and maturity is important in making management decisions. After all, effective management of receivables can increase the level of profitability and profitability of the enterprise. Accounts receivable as an object of accounting is of great interest to domestic and foreign scholars, because for effective management of receivables it is necessary to know its types, types of operations and the order of reflection in accounting. To date, there are many current unresolved issues related to accounting for receivables. Therefore, the problem of effective management of receivables comes to the fore. The need for theoretica l justification and development of a system of information support for receivables management of the enterprise led to the choice of research topicand its relevance.<\/p>\n
\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0434\u0435\u0431\u0456\u0442\u043e\u0440\u0438, \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u0438\u0439 \u043a\u0430\u043f\u0456\u0442\u0430\u043b, \u0434\u0435\u0431\u0456\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u0456\u0441\u0442\u044c, \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0430 \u043c\u043e\u0434\u0435\u043b\u044c, \u0441\u0438\u0441\u0442\u0435\u043c\u0430
\n\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0430 \u043c\u043e\u0434\u0435\u043b\u044c.<\/p>\nReferences.<\/strong><\/p>\n1. Ivanilov O.S. Mekhanizm upravlinnia debitorskoiu zaborhovanistiu pidpryiemstva \/ O.S. Ivanilov \/\/ Aktualni problemy ekonomiky. \u2013 2007. \u2013 \u2116 1 (67). \u2013 S. 156 163.
\n2. Kuprina N.M. Oblik debitorskoi zaborhovanosti z pozytsii kontseptsii zberezhennia kapitalu \/ N.M. Kuprina \/\/ Naukovi pratsi Kirovohrad. nats. tekhn. un-tu Ekonomichni nauky : zb. nauk. pr. \u2013 Kirovohrad, 2010. \u2013 Vyp. 16, ch. 1. \u2013 S. 190\u2013193.
\n3. Vasyliuk M.M. Mekhanizm upravlinnia debitorskoiu zaborhovanistiu v suchasnykh umovakh hospodariuvannia \/ M.M. Vasyliuk \/\/ Visnyk Prykarpatskoho universytetu. \u2013 2009. \u2013 \u2116 7. \u2013 S. 35.
\n4. Benko M.M. Informatsiini systemy i tekhnolohii v bukhhalterskomu obliku : monohrafiia \/ M.M. Benko. \u2013 Kyiv : Kyiv. nats. torh.- ekon. un-t, 2010. \u2013 336 s.
\n5. Momot T. Upravlinnia debitorskoiu zaborhovanistiu pidpryiemstva \/ T. Momot \/\/ Biznens inform. \u2013 2003. \u2013 \u2116 11-12. \u2013 S. 97\u201399.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/566"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=566"}],"version-history":[{"count":1,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/566\/revisions"}],"predecessor-version":[{"id":567,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/566\/revisions\/567"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a>\u00a0 \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438 222-226. \u041d\u043e\u043c\u0435\u0440 \u21161, 2020 (261)<\/strong><\/p>\n