Improving the Accounting and Analysis of Receivables and Payables in the Management System of the Agricultural Enterprise «Ahromyr-ST»

Abstract

The article explores approaches to accounting for receivables and payables, taking with a view of the foreign and national accountance standards, classification and approaches to evaluating receivables and payables as an object of accountance and the economic analysis. Scientific-methodical and organizational-practical proposals are developed to improve the accounting and analysis of receivables and payables in the enterprise management system. On the basis of the carried out analysis, the classification of receivables has been supplemented by the following characteristics: depending on the work carried out to pay the debt; depending on the ability to transfer debt management to an outsourcer. An important methodological basis for accounting and economic analysis of payables is its scientifically sound classification. In view of the requirements of the practice of managing payables, its classification is supplemented by such criteria: depending on the work carried out to pay the debt; depending on the possibility of transferring the debt management to an outsourcer.

Keywords

• receivables
• payables
• improvement
• accounting
• analysis
• management
• enterprise