Оцінка управління дебіторською заборгованістю на м’ясопереробних підприємствах України

• Date: 2019
• Main Authors: П., Ощепков О., О., Магденко С., М., Головаченко Л., П., Філіппова К.
• Format: Article
• Language: Ukrainian
• Published: Odesa National University of Technology 2019
• Online Access: //journals.ontu.edu.ua/index.php/fie/article/view/1543
• Journal Title: Food Industry Economics

In modern business conditions for the effective functioning of the enterprise, the process of managing not only the enterprise general financial condition, but also managing the condition, composition and dynamics of receivables is very important. The aim of the work is to justify the procedure for evaluating the effective management of receivables by phased, consistent management decisions. When conducting ananalysis of the financial condition of the enterprise, it is advisable to study the structure, causes, period ofoccurrence and the statute of limitations for the existence of receivables. Monitoring the status of receivablescharacterizes the state of financial discipline in the enterprise.Accounts receivable occupy a significant proportion in the structure of current assets, which canlead to the diversion of own working capital for the development of the enterprise and increase the size ofborrowed funds. The paper shows the relationship between accounts receivable, the amount of net incomeand the size of the profit of the enterprise. To reduce the negative impact on the financial condition of theenterprise, its solvency, financial stability and liquidity, it is important to develop a mechanism for managingreceivables, which is a combination of forms, methods, ways and principles of its organization and management. The paper considers various approaches of both Ukrainian and foreign scientists to the characterization of the concept of "receivables" and its management.To assess the status of receivables, an analysis of its structure and dynamics has been carried outon the example of meat processing enterprises in Ukraine, the turnover ratios and the duration of one turnover of receivables by elements have been calculated. Evaluation of the effectiveness of the formation anduse of receivables in the process of their activities has been given, the stages of its management have beendetermined.