Zaretskaia Vera G.PhD in Economics, Associate Professor of the Department of Economy and Finance, Financial University under the Government of the Russian Federation, Kursk branch zar.59@mail.ru
Modern practice of calculations assumes derivation of means in receivables with simultaneous attraction them by means of accounts payable. The analysis of mutual settlements has to show efficiency of use and granting the credit for the enterprise. Analytical conclusions are given taking into account the current cost of a debt and its duration.
Keywords: receivables, accounts payable, analysis, cost, duration, problem
References:
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