title: ÐÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð² ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢ÑÐ°Ð½ÑÐ¾Ð¹Ð»Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Risk assessment of settlements with debtors of the company (on the example of Â«Transoil LLCÂ»)
Creators: name: ÐÐ°ÑÐ°Ð½Ð¾Ð², ÐÐ¸ÑÐ¸Ð»Ð»
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð²
Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑ
Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
ÐºÑÐµÐ´Ð¸ÑÐ½ÑÐ¹ ÑÐ¸ÑÐº
Ð¾ÑÐµÐ½ÐºÐ° Ð¾Ð¶Ð¸Ð´Ð°ÐµÐ¼ÑÑ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ ÑÐ±ÑÑÐºÐ¾Ð²
risk assessment
debtors
accounts receivable
credit risk
assessment of expected credit losses

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: ÐÑÐµÐ½ÐºÐ° ÑÐ¸ÑÐºÐ¾Ð² ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¢ÑÐ°Ð½ÑÐ¾Ð¹Ð»Â»). ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÑÑÑÑ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸ÑÐºÐ¾Ð² ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸.Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸ÑÐºÐ¾Ð² ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸, ÑÐ²ÑÐ·Ð°Ð½Ð½Ð¾Ð¹ Ñ Ð¾ÑÐµÐ½ÐºÐ¾Ð¹ ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð³Ð¾ ÑÐ¸ÑÐºÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸. Ð ÑÐ°Ð¼ÐºÐ°Ñ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ Ð¼ÐµÑÐ¾Ð´Ñ, ÑÐ°ÐºÐ¸Ðµ ÐºÐ°Ðº ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ.Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð½Ð°ÑÑÐ¾ÑÑÐµÐ¹ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ Ð¸Ð·ÑÑÐµÐ½Ñ Ð¸ Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸ÑÐºÐ¾Ð² ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸. Ð ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ â ÐÐÐ Â«Ð¢ÑÐ°Ð½ÑÐ¾Ð¹Ð»Â» Ð±ÑÐ»Ð¾ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ ÐµÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ, Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐ¸ÑÐºÐ¸, Ð¿ÑÐ¸ÑÑÑÐ¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° ÑÑÐµÑÐ° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ ÑÐ¿Ð¾ÑÐ¾Ð±Ñ Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ Ð¾ÑÐµÐ½ÐºÐ¸ Ð¾Ð¶Ð¸Ð´Ð°ÐµÐ¼ÑÑ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ ÑÐ±ÑÑÐºÐ¾Ð² Ð´Ð»Ñ ÐÐÐ Â«Ð¢ÑÐ°Ð½ÑÐ¾Ð¹Ð»Â», ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¿Ð¾ ÑÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÑÐµÑÑÐ²ÑÑÑÐµÐ¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐµÐ·ÐµÑÐ²Ð° Ð¿Ð¾ ÑÐ¾Ð¼Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¼ Ð´Ð¾Ð»Ð³Ð°Ð¼, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¾ÑÐµÐ½ÐµÐ½ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÑÑÐµÐºÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ. ÐÐ±Ð»Ð°ÑÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÑÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÑÑÐ¸Ðµ ÑÐ°ÑÑÐµÑÑ Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¸ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ¸Ðµ Ð¾ÑÐµÐ½ÐºÑ ÑÐ¸ÑÐºÐ¾Ð² Ð´Ð°Ð½Ð½ÑÑ ÑÐ°ÑÑÐµÑÐ¾Ð².
description: The topic of the final qualifying work: Assessment of the risks of settlements with debtors of the company (on the example of LLC Transoil). The subject of the final qualification work is the issues of risk assessment of settlements with debtors of the company. The purpose of the final qualifying work is to study the risk assessment of settlements with debtors of the company and to improve the activities related to the assessment of credit risk of settlements with debtors. As part of the final qualification work, methods such as comparative analysis, classification, and modeling were used. As a result of this work, the theoretical foundations of assessing the risks of settlements with debtors were studied and presented.In the organization Transoil LLC, its financial condition was analyzed, the main risks inherent in the organization were identified, and the system of accounting for receivables was also considered. The methods of assessing the expected credit losses for Transoil LLC were analyzed, a proposal was formed to improve the existing methodology for assessing the reserve for doubtful debts, and the economic effect of the proposed change was assessed. The scope of application of the results of the final qualifying work are organizations that carry out settlements with debtors and assess the risks of these settlements.