THE ESSENCE OF RECEIVABLES AND ACCOUNTS PAYABLE AND TRENDS OF THEIR CHANGE AT CONSTRUCTION ENTERPRISES
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Nov 20, 2019
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Abstract
The article discusses the problem of debts in construction enterprises. Accounts receivable and payable are parts of the monetary relations of an enterprise; their value affects the formation of the market value of a business. The article is aimed at reflecting the essence of the analysis of receivables and payables at the present stage of development of economic relations, which determines the stability of the financial position of the company both at the current moment and in the future development. The practical significance of the work lies in the possibility of using the research results in construction companies taking into account their regional specifics.
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11. Karma, I. G. M.; Susanti, J. Development of Account Receivable and Payable System for Travel Bureau Company // 2ND International joint conference on science and technology (IJCST) 2017. Seriya knig: Journal of Physics Conference Series. Tom: 953. Nomer stat'i: UNSP 012097
2. Berdnikova L. F., Odarich V. V. Sushchnost' i struktura debitorskoj i kreditorskoj zadolzhennostej // Molodoj uchenyj. — 2016. — №9.2. — S. 5-8. — URL https://moluch.ru/archive/113/29158/ (data obrashcheniya: 09.04.2019).
3. Blinova A.E. Debitorskaya i kreditorskaya zadolzhennost': ih vzaimosvyaz' i napravleniya optimizacii // Kontentus. - 2016. - № 4 (45). - S. 19.
4. Avdeev V.V. Debitorskaya i kreditorskaya zadolzhennost': raschety po dogovoram postavki/ Nalogi. – 2014. – №15. –16-22s.
5. Kolbasina E.I. Sushchnost' analiza debitorskoj i kreditorskoj zadolzhennostej // Modeli, sistemy, seti v ekonomike, tekhnike, prirode i obshchestve. - 2015. -№ 3 (15). - S. 46-52.
6. YArmieva A.M. Analiz debitorskoj i kreditorskoj zadolzhennosti i puti ih snizheniya. Vestnik sovremennyh issledovanij, 2018. - № 11.8 (26). - 461-464s.
7. Grebennikova V.A., Panchishkina A.N. Kreditorskaya zadolzhennost' Rossijskih organizacij: ocenka sostoyaniya po dannym buhgalterskoj otchetnosti i podhody k upravleniyu // Ekonomika i predprinimatel'stvo. 2016. № 4-2 (69). S. 165-171.
8. Turanova N.K. Kreditorskaya zadolzhennost' kak faktor riska dlya kompanij – distrib'yutorov // Ekonomika i socium. 2017. № 6-2 (37). S. 435-443.
9. Karimova A.F. Kreditorskaya zadolzhennost' sovremennoj kompanii: ponyatie i struktura // Vestnik sovremennyh issledovanij. 2018. № 9.4 (24). S. 125-127.
10. Pushkina L.N. Debitorskaya i kreditorskaya zadolzhennost': sushchnost' i funkcional'nye priznaki // Alleya nauki. 2018. T. 1. № 8 (24). S. 450-453.
11. Karma, I. G. M.; Susanti, J. Development of Account Receivable and Payable System for Travel Bureau Company // 2ND International joint conference on science and technology (IJCST) 2017. Seriya knig: Journal of Physics Conference Series. Tom: 953. Nomer stat'i: UNSP 012097