ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE
In the article the analysis of modern approaches has been conducted in relation to determination ofessence of category "account receivable" and their classification with the aim of further realization of theireffective administrative accounting and effective management of floating capital...
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| Дата: | 2017 |
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| Автори: | , |
| Формат: | Стаття |
| Мова: | Ukrainian |
| Опубліковано: |
Odesa National University of Technology
2017
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| Онлайн доступ: | //journals.ontu.edu.ua/index.php/fie/article/view/640 |
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| Назва журналу: | Food Industry Economics |
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Food Industry Economics| id |
oai:ojs.pkp.sfu.ca:article-640 |
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oai:ojs.pkp.sfu.ca:article-6402018-12-05T09:59:59Z ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE Kuprina, N. Rudiuk, I. In the article the analysis of modern approaches has been conducted in relation to determination ofessence of category "account receivable" and their classification with the aim of further realization of theireffective administrative accounting and effective management of floating capital of enterprise. Theresearch showed plenty of approaches of scientists both to determination of essence of account receivableand to its classification according to separate characteristics but this element of floating capital is veryimportant nowadays because it has considerable specific gravity in structure and represents the distractionof turnover means from the capital of enterprise. Odesa National University of Technology 2017-10-12 Article Article application/pdf //journals.ontu.edu.ua/index.php/fie/article/view/640 10.15673/fie.v9i2.640 Food Industry Economics; Vol 9 No 2 (2017): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Food Industry Economics; Том 9 № 2 (2017): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ Food Industry Economics; Том 9 № 2 (2017): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ 2312-847X 2411-4111 uk //journals.ontu.edu.ua/index.php/fie/article/view/640/1454 Авторське право (c) 2017 Економіка харчової промисловості |
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Food Industry Economics |
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| datestamp_date |
2018-12-05T09:59:59Z |
| collection |
OJS |
| language |
Ukrainian |
| format |
Article |
| author |
Kuprina, N. Rudiuk, I. |
| spellingShingle |
Kuprina, N. Rudiuk, I. ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE |
| author_facet |
Kuprina, N. Rudiuk, I. |
| author_sort |
Kuprina, N. |
| title |
ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE |
| title_short |
ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE |
| title_full |
ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE |
| title_fullStr |
ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE |
| title_full_unstemmed |
ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE |
| title_sort |
analysis of approaches to essence and classification of account receivable of enterprise |
| description |
In the article the analysis of modern approaches has been conducted in relation to determination ofessence of category "account receivable" and their classification with the aim of further realization of theireffective administrative accounting and effective management of floating capital of enterprise. Theresearch showed plenty of approaches of scientists both to determination of essence of account receivableand to its classification according to separate characteristics but this element of floating capital is veryimportant nowadays because it has considerable specific gravity in structure and represents the distractionof turnover means from the capital of enterprise. |
| publisher |
Odesa National University of Technology |
| publishDate |
2017 |
| url |
//journals.ontu.edu.ua/index.php/fie/article/view/640 |
| work_keys_str_mv |
AT kuprinan analysisofapproachestoessenceandclassificationofaccountreceivableofenterprise AT rudiuki analysisofapproachestoessenceandclassificationofaccountreceivableofenterprise |
| first_indexed |
2025-09-24T17:25:25Z |
| last_indexed |
2025-09-24T17:45:45Z |
| _version_ |
1850410744427839488 |