KEY INDICIES OF BUSINESS EFFICIENCY ANALYSIS AND EVALUATION
The article examines the economic essence of the concepts of liabilities, accounts payable, creditors, debt, calculations, accounting for transactions with suppliers and contractors on separate sub-accounts and the use of analytical tables of accounts payable to suppliers and contractors to improve management and control of operations of the enterprise. Today there is no unity of views on the economic essence of these concepts, general economic and accounting terminology, issues of organization of accounting and control over settlements with suppliers and contractors and their management. In modern conditions, effectively organized accounting of payments to suppliers and contractors have a significant impact on the financial condition of the enterprise. The expediency of using off-balance sheet accounts in the working plan of the enterprise’s accounts is considered, namely account 010 “Accounts payable” and its sub-accounts, which will allow to control accounts payable under a specific agreement, the term of payment of which has not yet come and overdue debts with domestic and foreign creditors, to prevent overdue or violation of terms of its payment, thereby improving the liquidity and solvency of the enterprise; introduction of sub-accounts of the second order of account 63 “Settlements with suppliers and contractors”, which help to assess quickly the status of trade payables in general and for each supplier and contractor and the contract. To improve the accounting of settlements with suppliers, it is proposed to introduce an analytical document “Register of documents for payment”. Important issues of the management system in accounting for payments to suppliers at the enterprise are the rational choice of partners to supply the required volumes of goods and materials and the optimization payments for them, so it is advisable to consider the system of criteria for selecting suppliers (quality, reliability, completeness, etc.) using a supplier selection model based on a database: demand; commercial offers; contracts; execution of contracts, which is implemented using a special software interface “Database debugging”, that provides opportunities to: change the structure of databases; select records from them; change the location of databases on disk; perform queries to databases; choose the type of access to databases. Such information can be used to manage the enterprise and to analyze trade payables at the enterprise.
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