title: ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«ÐÐÐ-ÐÐ¾ÑÑÑÑÐ¾Ð¹Â»)
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: Organization of an accounts receivable management system at the enterprise (on the example of JSC "ABZ-Dorstroy")
Creators: name: ÐÐ°ÑÐ¾Ð²Ð°, ÐÐ°ÑÐ°Ð»Ñ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: 2024
Subjects: Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
Ð¼ÐµÑ Ð°Ð½Ð¸Ð·Ð¼
Ð°Ð½Ð´ÐµÑÑÐ°Ð¹ÑÐµÑ
Ð±Ð°Ð½ÐºÑÐ¾ÑÑÑÐ²Ð¾
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐ°ÐºÑÐ¾ÑÐ¸Ð½Ð³
ÑÐºÐ¾ÑÐ¸Ð½Ð³Ð¾Ð²Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
accounts receivable
mechanism
underwriter
bankruptcy
financial analysis
factoring
scoring system
efficiency

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð¸ Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹. ÐÐ°Ð´Ð°ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: â Ð¸Ð·ÑÑÐ¸ÑÑ ÑÐµÐ¾ÑÐµÑ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; â ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÑÑÐ½Ð¾ÑÑÑ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼Ð¾Ð² Ð¿Ð¾ Ð²Ð¾Ð·Ð²ÑÐ°ÑÑ Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸; â Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½ÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐÐ Â«ÐÐÐ-ÐÐ¾ÑÑÑÑÐ¾Ð¹Â»; â Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ ÑÑÑÑÐºÑÑÑÑ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÐÐ Â«ÐÐÐ-ÐÐ¾ÑÑÑÑÐ¾Ð¹Â»; â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð¼Ð¸Ð½Ð¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÐÐ Â«ÐÐÐ-ÐÐ¾ÑÑÑÑÐ¾Ð¹Â»; â Ð¾ÑÐµÐ½Ð¸ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð³ÑÐ°Ð¼Ð¾ÑÐ½Ð¾Ð¹ Ð¾ÑÐµÐ½ÐºÐ¸ Ð½Ð°Ð´ÑÐ¶Ð½Ð¾ÑÑÐ¸ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð² Ð² ÑÐ¸Ð»Ñ Ð½ÐµÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ ÑÐ¸ÑÑÐ°ÑÐ¸Ð¸ Ð½Ð° ÑÐµÐ³Ð¾Ð´Ð½ÑÑÐ½Ð¸Ð¹ Ð´ÐµÐ½Ñ, Ð¿Ð¾ÑÐ»ÐµÐ´ÑÑÐ²Ð¸Ð¹ ÐºÐ¾Ð²Ð¸Ð´Ð½ÑÑ Ð¸ ÑÐ°Ð½ÐºÑÐ¸Ð¾Ð½Ð½ÑÑ Ð¾Ð³ÑÐ°Ð½Ð¸ÑÐµÐ½Ð¸Ð¹, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð²ÑÐ·Ð²Ð°Ð»Ð¸ ÑÑÐ´ ÑÑÑÐ´Ð½Ð¾ÑÑÐµÐ¹ Ð² Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ ÑÐ±Ð¾ÑÐ° Ð´Ð°Ð½Ð½ÑÑ Ð´Ð»Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼Ð° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»ÑÑ Ð¿Ð°ÐºÐµÑ MS Office (Excel). Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ» ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ Ð¼ÐµÑÐ°Ð½Ð¸Ð·Ð¼ Ð¿Ð¾ 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 Â«ÐÐÐ-ÐÐ¾ÑÑÑÑÐ¾Ð¹Â».
description: The aim of the work is to develop a mechanism for managing accounts receivable at the enterprise and evaluate the effectiveness of the proposed measures. Research objectives: â study the theoretical aspects of accounts receivable management; â consider the essence of mechanisms for the return of receivables; â analyze the financial and economic activities of JSC Â«ABZ-DorstroyÂ»; â examine the structure of receivables of JSC Â«ABZ-DorstroyÂ»; â develop a mechanism for managing receivables of JSC Â«ABZ-DorstroyÂ»; â evaluate the economic efficiency of the proposed measures. The relevance of the topic is due to the need to conduct a competent assessment of the reliability of counterparties due to the unstable economic situation today, the consequences of covid and sanctions restrictions, which have caused a number of difficulties in the conduct of business activities of companies. During the research and data collection process, MS Office (Excel) was used to analyze accounts receivable and evaluate the effectiveness of the proposed mechanism. As a result of the study, a mechanism for managing receivables of ABZ-Dorstroy JSC was developed.