UDC 396.6

WAYS OF IMPROVING THE MANAGEMENT OF ACCOUNTS RECEIVABLE ON ENTERPRISE

Filippova Tatyana Aleksandrovna1, Petrova Svetlana Mihaylovna2
1Volzhky Polytechnical Institute (branch) of the Volgograd State Technical University, candidate of economical sciences, docent of «Economics and Management»
2Volzhky Polytechnical Institute (branch) of the Volgograd State Technical University, student of «Economics and Management»

Abstract
The article discusses the activities of small enterprises of the Volgograd region. The work was carried out the analysis of financial and economic activities of the reporting enterprise, in which was revealed the absolute and relative growth in all analyzed parameters. Also, an analysis of receivables business, which showed a significant annual increase in accounts receivable by purchasers and customers, which is a very negative trend in the enterprise, and indicates lack of effective policy in the field of enterprise receivables monitoring.
The authors suggest that pathways for improving the management of accounts receivable of business activities can act and organizational measures aimed at assessing various indicators of accounts receivable.

Keywords: accounts receivable, assets, economic activity, enterprise, income, revenue


Category: Economics

Article reference:
Ways of improving the management of accounts receivable on enterprise // Humanities scientific researches. 2016. № 5 [Electronic journal]. URL: http://human.snauka.ru/en/2016/05/15021

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