Acceso usuarios
Linara Alfredovna Girfanova, Ekaterina Aleksandrovna Kazakova, Lev Olegovich Chikalov, Alina Yagofarovna Rizvanova
In the process of financial and economic activities, companies constantly make settlements: with suppliers and contractors, buyers and customers, personnel, accountable persons, other debtors and creditors. Debt for all calculations should be within the limits of acceptable values. Doubtful accounts receivable and overdue accounts payable testify to violations of financial and payment discipline, which requires immediate taking appropriate measures to eliminate negative consequences. Timely adoption of these measures is possible only if the enterprise exercises systematic control.The development of market relations increases the responsibility and independence of enterprises in the development and adoption of management decisions to ensure the effectiveness of settlements with debtors and creditors.Analysis of settlements with debtors and creditors is of vital importance for any enterprise that is actively working in a market economy.The shortage of cash in the economy and the insolvency of many enterprises have made the issues of working with debtors and creditors one of the main functions of financial managers. The problem of managing accounts receivable and accounts payable is to a considerable extent complicated by the imperfection of the regulatory and legislative framework in terms of debt collection.Debt and payables are natural elements of the company's balance sheet. They appear in connection with the mismatch of the date of occurrence of obligations with the date of cash settlement for them. The financial condition of the company is influenced by the size of these types of debts, and the period of turnover of each of the debts.In carrying out entrepreneurial activities, those who take part in the turnover of property assume that after full implementation of economic operations they will be able not only to return the invested funds, but also to receive benefits and revenues.
