Khanova L.I.Institute of Management, Economics and Finance of Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation firstname.lastname@example.org ORCID id: not available
Subject This article examines the methods of internal control management of the organization's main forms of indebtedness. Objectives The article aims to explore modern technologies in the process of improving the arrangement and management of internal control of receivables and payables, as well as explore the key characteristics of this process. Methods For the study, we used the methods of analysis and synthesis, induction and deduction, comparison, logical and system-based reasoning. Results The article presents a methodology for assessing the integrity and fairness of counterparties, developed on the basis of special tools. For operational and high-quality control of the movement of receivables and payables, the article offers original forms of management accounting. Conclusions and Relevance The article concludes that the improvement of the system of internal control of receivables and payables should be focused on the formation of comprehensive information on the status of settlements and obligations of the organization. Information generated through internal controls should meet the needs of all stakeholders and provide a basis for developing and making informed decisions to avoid negative consequences for the entity's economic activity. The results of the study can be applied in the practical activities of economic actors in the development of measures to organize internal control of receivables and payables.
Sungatullina L.B., Salakhova Yu.R. [Some features of the organization's cash flow management]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2018, no. 16, pp. 40–46. URL: Link (In Russ.)
Kozmenkova S.V., Maslova T.S., Frolova E.B., Sabova T.V. [Internal control of the production and sales of finished products in municipal health budget institutions]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2018, no. 14, pp. 2–12. URL: Link (In Russ.)
Kulikova L.I., Vetoshkina E.Yu., Nurgatin R.R. [Indicators of the companies' business activity]. Uspekhi sovremennoi nauki = Modern Science Success, 2016, vol. 2, no. 2, pp. 57–63. URL: Link (In Russ.)
Sungatullina L.B., Klement'ev M.I. [Accounts receivable control to ensure the financial stability of the organization]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2017, no. 10, pp. 2–9. URL: Link (In Russ.)
Skripchenskaya T.A. [Improving the efficiency of the enterprise receivables and payables management system]. Sovremennye tendentsii v ekonomike i upravlenii: novyi vzglyad, 2016, no. 38, pp. 97–101. (In Russ.)
Artemova I.V. [Information on receivables and payables]. Sovetnik v sfere obrazovaniya, 2016, no. 2, pp. 33–40. URL: Link (In Russ.)
Osipova E.P., Arlanova O.I. [Actual problems of accounting and economic analysis of receivables and payables]. Aktual'nye problemy ekonomicheskoi teorii i regional'noi ekonomiki, 2015, no. 1, pp. 133–138. (In Russ.)
Shatina E.N., Kozmenkova S.V., Frolova E.B. Internal Control: Methodological Distinctions of Counterparty Creditworthiness Checks. Digest Finance, 2018, vol. 23, iss. 4, pp. 403–410. URL: Link
Abdukhanova N.G., Saifullina F.M., Kleshcheva O.A. et al. [Improving the methodology for rating counterparties]. Finansy i kredit = Finance and Credit, 2019, vol. 25, iss. 10, pp. 2385–2401. (In Russ.) URL: Link
Ipatova E.L. [Accounting for settlements with customers and suppliers of the organization, the audit methodology of receivables and payables]. Aktual'nye voprosy ekonomicheskikh nauk, 2015, no. 43, pp. 137–141. URL: Link (In Russ.)
Endovitskii D.A., Frolov I.V., Shirobokov V.G. et al. Predreitingovyi analiz kreditosposobnosti zaemshchika: organizatsiya i metodika obespecheniya: monografiya [Pre-rating analysis of the borrower's creditworthiness: the organization and method of providing loan collateral: a monograph]. Moscow, Prospekt Publ., 2018, 192 p.
Ivashkevich V.B., Semenova I.M. Uchet i analiz debitorskoi i kreditorskoi zadolzhennosti [Accounting and analysis of receivables and payables]. Moscow, Bukhgalterskii uchet Publ., 2003, 189 p.
Alekseeva G.I., Paragul'gov A.M. [Inventory checking of settlements as an element of receivables management]. Bukhgalter i zakon = Accountant and Law, 2010, no. 4, pp. 5–14. URL: Link (In Russ.)
Grebennikova V.A., Panchishkina A.N. [Payables Russian organizations: assessment according to the financial statements and approaches to management]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2016, no. 4-2, pp. 165–171. (In Russ.)
Valinurov T.R., Trofimova T.V. [Specifics of evaluating accounts receivable and payable of the entity]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 31, pp. 12–23. URL: Link (In Russ.)
Ryabov E.Yu. [Receivables management of heating supply companies (The case of OOO LUKOIL-TTK)]. Finansy i kredit = Finance and Credit, 2015, vol. 21, iss. 1, pp. 50–62. URL: Link (In Russ.)
Pchelintsev V.A., Pchelintsev A.D., Grinevich Yu.A. [Analysis of financial and economic situation of the enterprises in real sector of economy: problems and solutions]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2019, no. 1, pp. 1252–1255. (In Russ.)