title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ð¼Ð¸ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð²
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving the accounts receivable processes and counterparty verification methodology
Creators: name: Ð¨Ð°Ð³Ð¾Ð²Ð°, Ð®Ð»Ð¸Ñ
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
Ð´ÐµÐ±Ð¸ÑÐ¾Ñ
ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½Ñ
Ð¿ÑÐ¾Ð²ÐµÑÐºÐ° ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ°
Ð´Ð¾Ð»Ð¶Ð½Ð°Ñ Ð¾ÑÐ¼Ð¾ÑÑÐ¸ÑÐµÐ»ÑÐ½Ð¾ÑÑÑ
ÐºÐ¾ÑÐ¿Ð¾ÑÐ°ÑÐ¸Ð²Ð½Ð¾Ðµ Ð¼Ð¾ÑÐµÐ½Ð½Ð¸ÑÐµÑÑÐ²Ð¾
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
accounts receivable
receivable
contractor
counterparty verification
liquid purpose
corporate fraud
economic security

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ 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´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð¿Ð¾ Ð¿ÑÐ¾Ð²ÐµÑÐºÐµ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ½Ð°Ð»Ð¸Ð· Ð¿Ð¾Ð´ÑÐ¾Ð´Ð¾Ð² Ðº Ð¿Ð¾Ð½ÑÑÐ¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ.
2. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð² Ð² Ð Ð¾ÑÑÐ¸Ð¸.
3. ÐÐ½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ.
4. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð°Ð»Ð³Ð¾ÑÐ¸ÑÐ¼Ð° 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¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÐµÐ³Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ.
5. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿ÑÐ¾ÑÐµÐ´ÑÑ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð² Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸.
Ð Ð°Ð±Ð¾ÑÐ° Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð° Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð´Ð°Ð½Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ½ÐµÑÐ³Ð¾Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ° ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ N, Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸, Ð³Ð´Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð½Ð° ÐµÐµ Ð¾ÑÑÐ¸ÑÐ°ÑÐµÐ»ÑÐ½Ð°Ñ Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ°, ÑÐ¾ÑÑ Ð¿ÑÐ¾ÑÑÐ¾ÑÐµÐ½Ð½Ð¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð² Ð¿Ð¾ÑÐ»ÐµÐ´Ð½Ð¸Ðµ Ð³Ð¾Ð´Ñ Ð¸ Ð½Ð°Ð»Ð¸ÑÐ¸Ðµ Ð½ÐµÐ½Ð°Ð´ÐµÐ¶Ð½ÑÑ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ¾Ð².
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° 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»Ñ ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ N Ð¸ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐ»ÑÑÑÐ°Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¾ÑÐ±Ð¾ÑÐ° Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð². ÐÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ ÐµÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð»Ñ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸ÐµÐ¼ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸ÐµÐ¼ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ, ÑÑÐ²ÐµÑÐ¶Ð´ÐµÐ½Ð¸ÐµÐ¼ Ð»Ð¾ÐºÐ°Ð»ÑÐ½ÑÑ Ð°ÐºÑÐ¾Ð² Ð¿Ð¾ Ð¿ÑÐ¾Ð²ÐµÑÐºÐµ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð², Ð°Ð½Ð°Ð»Ð¸Ð·Ð¾Ð¼ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸.
description: This work is devoted to the development of an effective policy for receivables management and additional procedures for checking counterparties in a company. Tasks that were solved during the research: 
1. Analysis of approaches to the concept of receivables in Russian and international practice.
2. A study of existing counterparty verification methodologies in Russia.
3. Analysis of the receivables of the company.
4. Study of the receivables management algorithm and suggestions for its improvement.
5. Development of procedures to improve the methodology for checking contractors in the company.
The dissertation was performed on the basis of the accounting data of the organization of the power engineering complex of Company N, where a significant part of the practical material was collected. An analysis of receivables was carried out and it shows its negative dynamics, the growth of overdue debts at the company in recent years and the presence of unreliable debtors.
As a result, an effective receivables management policy for Company N and procedures that would improve the outcome of the selection process for potential counterparties was developed. The practical significance of the work is a possibility of use it for further study of the problems associated with the preparation of accounts receivable management, the approval of local acts on the verification of counterparties, the analysis of receivables.