Home  Journals  International Accounting  22(220) - 2012 June

Assessment of state of accounts receivable and accounts payable in agricultural holdings

Available online: 5 June 2012

Subject Heading: PROBLEMS.OPINIONS. SOLUTIONS

JEL Classification: 

The development of integration processes and the formation of holding structures in various sectors of the economy make it necessary to develop new approaches to information - analytical support of the process of financial management. In the article the technique of an assessment of a condition and quality of external and internal receivables and payables of agro-food holding on the basis of data of the consolidated account and the reporting is offered.

Keywords: agro-food holding, consolidated financial statements, receivables and payables, financial analysis, financial management.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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