title: Ð£ÑÐµÑ, Ð°Ð½Ð°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¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÐµÐµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ
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: Accounting, analysis of accounts receivable and evaluation of the effectiveness of its management methods
Creators: name: ÐÑÐ¸ÑÑÑÐ¾Ð²Ð°, Ð¢Ð°ÑÑÑ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
Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ 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¸
receivables
management methods debt
analysis debitorskoy debt

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description: The subject of the graduate qualification work is "Accounting, analysis of accounts receivable and evaluation of the effectiveness of its management methods". This work is devoted to the study of methods for managing accounts receivable and improving their effectiveness. Tasks that were solved in the course of the study: 1. Studying the classification of methods for managing accounts receivable from various points of view of scientists. 2. Identification of the causes of accounts receivable. 3. Determination of management methods used at the research object. 4. Development of measures and recommendations aimed at increasing the effectiveness of new methods used. When writing the work, we used such methods as formalization, modeling, analysis of accounts receivable, and organization of efficiency improvement. The work was carried out on the basis of LLC "trading House "Ventprom", where accounts receivable account for about 40% of the total number of assets. A debt analysis was conducted. The largest debtors were identified, and the applicable ones were considered on this basis. As a result, we have identified which methods of managing accounts receivable are effective and which do not have a return. Based on the reviewed methods of managing accounts receivable, as well as the experience of Western European countries, a new classification of methods is proposed. Further, the proposed methods are presented in practice in action in wholesale trade, taking into account industry characteristics.