WAYS TO IMPROVE ACCOUNTING RECEIVABLES USING AN IN-DEPTH CLASSIFICATION
This article is devoted to the systematization of the main areas of accounting for receivables within the management system with attention to the specifics of the trading industry. To solve the problems of this class, I decided to use a systematic approach and strategic management of receivables. Accounts receivable have a significant weight in the current assets and affect the financial condition of enterprises, and therefore the article presents certain principles of accounting for trade receivables, which detail the information for management decisions. I proposed systematized aspects of accounting for receivables of a commercial enterprise, which, in contrast to existing ones, take into account the specifics of the industry, it was proposed to summarize the main directions of development and tasks of accounting for receivables, which can be used for further development of the accounting system as a whole, analysis and management of receivables in enterprises of any form of ownership, operating in any industry, in order to increase their competitiveness. Accounts receivable are one of the most important and integral parts of any company's working capital. Understanding the state of receivables and the characteristics of its individual types qualitatively improves the management of these assets.
Accounts receivable are one of the most important and integral parts of any company's working capital. Understanding the state of receivables and the characteristics of its individual types qualitatively improves the management of these assets. For this reason, effective receivables management becomes a driving force in building a successful business with a wide customer base. The developed proposals may be relevant in modern conditions of economic development, which is based on relentless technological progress and the release of new products.
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