Features management the debtor and creditor debt on enterprises of Ukraine

  • Liudmyla Yaremenko Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University
  • Inna Makarchuk Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University
Keywords: accounts receivable, accounts payable, income, valuation, assets, borrower

Abstract

The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables. Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and payables at domestic enterprises are described. The accounting of accounts receivable and accounts payable is described. The basic methods of management of accounts receivable and accounts payable are determined. The field of application of results. Organization and conducting of scientific researches on peculiarities of management of accounts receivable and payables at domestic enterprises taking into account international standards. Conclusions. Proper accounting of accounts receivable and payables at the enterprise of any form of ownership is essential, thus contributing to the ordering of information, transparency, accuracy and reliability of data on settlement operations for debt obligations (with debtors and creditors). The stability of the financial position of the company is the key to its further economic and financial growth. 

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References

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Author Biographies

Liudmyla Yaremenko, Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University

Liudmyla Yaremenko, Candidate of Economic Sciences, Assistant Professor of Accounting and Taxation

Inna Makarchuk, Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University

Inna Makarchuk, Candidate of Economic Sciences, Assistant Professor Finance, Banking and Insurance

Published
2017-11-08
How to Cite
Yaremenko, L., & Makarchuk, I. (2017). Features management the debtor and creditor debt on enterprises of Ukraine. University Economic Bulletin, (35/1), 110-114. Retrieved from https://economic-bulletin.com/index.php/journal/article/view/100
Section
Economyand Management