SEARCH
 

Search

 

Результаты поиска 1 - 3 из 3
Начало | Пред. | 1 | След. | Конец


Overdue receivables of the organization: Quality analysis, ways of prevention and regulation

Kasacheva O.V. OOO Gazprom transgaz Tomsk, Tomsk, Russian Federation ( OVKasacheva@mail.ru )

Udod V.A. Tomsk State University, Tomsk, Russian Federation ( pr.udod@mail.ru )

Journal: Finance and Credit, #4, 2018

Importance This article deals with the identification of overdue receivables, their evaluation, and the elaboration of a set of activities for their settlement.
Objectives The article aims to develop methodological provisions and practical recommendations to improve the mechanism of debt assessment of counterparties.
Methods For the study, we used the systems approach and analysis of statistical data, and the methods of generalization, synthesis and analysis, as well.
Results The article presents five key indicators of receivables that will help manage credit risk, optimize cash flows, and carry out operational monitoring of liquidity of the organization. It introduces an additional classification criterion of the details of overdue debts of counterparties. On the basis of this characteristic, the article proposes to analyze the quality of overdue receivables.
Conclusions The developed indicators can be used by any organization irrespective of size and organizational-legal form, and also in case of necessity, they can be adapted and automated in various business processes.


Basic Trends in Insurance Coverage Improvement during the Period of Temporary Incapacity

Udod T.V. The deputy director of branch № 2 of The State - Tomsk regional branch of Social Insurance Fund of the Russian Federation ( tvudod@mail.ru )

Grinkevich L.S. Doctor of Economic Sciences, Professor, Head of the Tax and Taxation Department, Tomsk State University ( nasty_saturn@rmail.ru )

Kasacheva O.V. aspirant, Tomsk State University ( UdoOV@gtt.gazprom.ru )

Journal: Finance and Credit, #21, 2009

The article contains the research on the very current problems of benefits for temporary incapacity for work out of the mandatory (national) social insurance funds in the present socially oriented competitive environment. The perspectives for further development of insurance law are defined.


Improvement of insurance payments to social security fund of the russian federation

Grinkevich L.S. Doctor of Economic Sciences, Professor, Head of the Tax and Taxation Department, Tomsk State University ( nasty_saturn@rmail.ru )

Udod T.V. The deputy director of branch № 2 of The State - Tomsk regional branch of Social Insurance Fund of the Russian Federation ( tvudod@mail.ru )

Kasacheva O.V. Competitor (for scientific) of the Taxes and Taxation Department of Economics Faculty, Tomsk State University ( UdoOV@gtt.gazprom.ru )

Journal: Finance and Credit, #12, 2011

The article analyzes tax changes associated with the replacement of the unified social tax on insurance premiums, which in 2010 transferred to the state budget social funds. The main deficiencies in the accounting system of insurance contributions for compulsory social insurance against temporary disability and maternity, listed in the Social Insurance Fund of the Russian Federation. Concluded (shown) that the mechanism of calculation and payment of premiums does not become simpler.


Результаты поиска 1 - 3 из 3
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате