Home  Journals  National Interests: Priorities and Security  7(64) - 2010 April

Variance analysis as the control procedure of budgetary accounts payable values

Available online: 9 April 2010

Subject Heading: ECONOMIC AND FINANCIAL ANALYSIS

JEL Classification: 

Unfair practices of contractors in execution of their liabilities results in overdue accounts payable. Thereby the amounts of constituting such an arrear become involved in business activity of an entity; moreover this arrear is planned and included as permanent part into company’s income. In view of the above the variance analysis of budgetary accounts payable should be carried out as a control procedure not to exceed planned values.

Keywords: account payable, net working capital, stability, budget, financial stability, financial health, assets, capital, liabilities, accounts receivable

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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