title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Management of accounts receivable organization (on the example of LLC Â«AdaramaÂ»)
Creators: name: ÐÐ°ÑÐ²ÐµÐµÐ²Ð°, Ð ÐµÐ³Ð¸Ð½Ð°
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: 2020
Subjects: Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ
Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸
ÐºÑÐµÐ´Ð¸ÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
ÑÐ¿Ð¸ÑÐ°Ð½Ð¸Ðµ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸
accounts receivable
receivables management
analysis of receivables
credit policy
write-off of receivables

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â»)Â». ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â». 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°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â» Ð´Ð»Ñ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ñ Ð¾ Ð¼ÐµÑÐ°Ñ Ð¿Ð¾ ÐµÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: â ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸; â Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â»; â Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â» Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð² ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â». ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â» Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ñ ÑÐµÐ»ÑÑ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â» Ð±ÑÐ»Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐ³Ð»Ð°Ð¼ÐµÐ½Ñ ÑÐ¿Ð¸ÑÐ°Ð½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¸ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ ÐºÑÐµÐ´Ð¸ÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°, ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´ÑÐµÐ¼ÑÐµ Ðº Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ñ ÑÐµÐ»ÑÑ ÑÐ¾ÐºÑÐ°ÑÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÑÑÑÐºÑÑÑÑ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸. Ð Ð´Ð¾Ð»Ð³Ð¾ÑÑÐ¾ÑÐ½Ð¾Ð¼ Ð¿ÐµÑÐ¸Ð¾Ð´Ðµ ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ Ð´Ð¾Ð±Ð¸ÑÑÑÑ Ð¿ÐµÑÐ¼Ð°Ð½ÐµÐ½ÑÐ½Ð¾Ð¹ Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ°Ð·Ð½Ð¸ÑÑ Ð¼ÐµÐ¶Ð´Ñ Ð²ÑÐ¾Ð´ÑÑÐ¸Ð¼ Ð¸ Ð¸ÑÑÐ¾Ð´ÑÑÐ¸Ð¼ Ð´ÐµÐ½ÐµÐ¶Ð½ÑÐ¼Ð¸ Ð¿Ð¾ÑÐ¾ÐºÐ°Ð¼Ð¸. ÐÐ¶Ð¸Ð´Ð°ÐµÑÑÑ, ÑÑÐ¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÑÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð² ÐÐÐ Â«ÐÐ´Ð°ÑÐ°Ð¼Ð°Â» Ð´Ð°ÑÑ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ Ð² Ð²Ð¸Ð´Ðµ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð²ÑÐµÐ¼ÐµÐ½Ð¸ Ð¾Ð±Ð¾ÑÐ¾ÑÐ° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð½Ð° 15 Ð´Ð½ÐµÐ¹. Ð­ÑÑÐµÐºÑ Ð¾Ñ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÐ¾ÑÑÐ°Ð²Ð¸Ñ 579,8 ÑÑÑÑÑ ÑÑÐ±Ð»ÐµÐ¹. Ð­ÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð²ÑÑÐ°Ð·Ð¸ÑÑÑ Ð² Ð²Ð¸Ð´Ðµ ÑÐ¾ÑÑÐ° ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ Ð°ÐºÑÐ¸Ð²Ð¾Ð² Ð² Ð°Ð±ÑÐ¾Ð»ÑÑÐ½Ð¾Ð¼ Ð²ÑÑÐ°Ð¶ÐµÐ½Ð¸Ð¸ Ð½Ð° 1,97% Ð¸ Ð² Ð¾ÑÐ½Ð¾ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾Ð¼ Ð²ÑÑÐ°Ð¶ÐµÐ½Ð¸Ð¸ Ð½Ð° 17,26%.
description: The subject of the graduate qualification work is Â«Management of accounts receivable organization (on the example of LLC Â«AdaramaÂ»)Â». The object of research is LLC Adarama. The purpose of the final qualification work is to analyze the accounts receivable of the organization LLC Adarama in order to make a decision on measures for its effective management. To achieve this goal, the following tasks were set and solved: â theoretical and methodological aspects of the organization's accounts receivable management are considered; â an analysis of the financial condition of LLC Adarama; â analysis of accounts receivable of LLC Adarama and developed recommendations for improving the management of accounts receivable in LLC Adarama. On the basis of the conducted analysis of the financial condition of LCC Adarama and analysis of receivables to optimize the management of accounts receivable LLC Adarama was developed by the regulations of the write-off of payables and receivables and credit policies recommended for implementation to reduce receivables and optimization of structure of accounts payable. In the long term, this will allow you to achieve permanent solvency and minimize the difference between incoming and outgoing cash flows. It is expected that the implementation of these measures in LLC Adarama will give a comprehensive result in the form of reducing the turnover time of accounts receivable by 15 days. The effect of implementing these measures will be 579.8 thousand rubles. Efficiency will be expressed in the form of an increase in the return on current assets in absolute terms by 1.97% and in relative terms by 17.26%.