Keyword: «accounts receivable»

Fulfilling customer orders, companies are often faced with delays of sales proceeds, which leads to for-mation of accounts receivables. Payment delay lead to the fact that the company actually receives less from the contractual value of the order and tolerate the hidden losses. Wishing to accelerate calculations with buyers, the organization selects the most advantageous ways of calculation with buyers from the point of view of evident and latent money losses.

Today, many Russian companies are faced with such problems as: the growth of the counterparties ' failure to pay significant receivables, increasing the risks of lending; specify foreign clients on the purchase of goods on open account. Accounts receivable is an important component of working capital. Accounts receivable management is a flexible tool in the hands of managers. The involvement of money in circulation will lead to increased turnover and improved financial performance of companies. Factoring in this case is an active problem solving tool. He is promising and is the most adapted to the contemporary processes of economic development

The paper shows that the organization of effective analytical support on management of receivables leads to improved financial results of economic entities. The author presents the results of the economic study of financial and economic activities and accounting for payments to suppliers and contractors in the agricultural organization.

The article reveals the issue of a comprehensive management of company’s accounts receivable.

This article raises a topical topic and related issues in the framework of accounting at the enterprise. The author considers one of the most important elements of accounting, which is popular to this day and is used in enterprises of all types, as accounting for income and expenses. The article discusses the features of accounting for income and expenses in accordance with the current regulations of the Russian Federation. It also discusses current trends and approaches to the formation of a database of information about the elements under consideration.