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:
Analiz finansovoi otchetnosti [Аnalysis of financial statements] / under the editorship of O. V. Efimova, M.V.Melnik. Moscow, Omega-L, 2009, 451 p.
Voronchenko T.V. Upravlenie debitorskoi zadolzhennost'yu predpriyatiya [Management of enterprise receivables]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2010, no. 7, p. 17.
Zaretskaia V.G.Evolyutsiya finansovoi otchetnosti v RF i ee vliyanie na protseduru analiza finansovogo sostoyaniya [Evolution of financial statements to the Russian Federation and its influence on procedure of the analysis of a financial condition]. Finansovaya analitika: problemy i resheniya –Financial analytics: problems and decisions, 2011, no. 29.
Mezdrikov Yu.V. Analiticheskoe obespechenie upravleniya debitorskoi zadolzhennost'yu [Analytical ensuring management with receivables]. [Analiticheskoe obespechenie upravleniia debitorskoi zadolzhennost'iu]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2008, no. 5, pp. 39–45.
Order of the RF Ministry of Finance “On introduction of International Financial Reporting Standards and interpretations of international accounting standards in the Russian Federation” of November 25, 2011 № 160n.
Petrov A.M. Organizatsionnyi mekhanizm kontrolya za dvizheniem debitorskoi i kreditorskoi zadolzhennosti [Organizational mechanism of control of receivables and payables movement]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2006, no. 18, pp. 54–62.
Federal State Statistics Service. Available at: http// Link.
