title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° 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¸
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: Development of a management system of accounts receivable at the enterprise
Creators: name: Ð¡Ð¼Ð¸ÑÐ½Ð¾Ð²Ð°, ÐÐ°Ñ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
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐ°ÑÑÐµÑÐ°Ð¼Ð¸
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ
Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
accounts receivable
payment management
management system
debt analysis
optimization

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÐµÐµ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ. 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Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð¸Ñ ÑÐ²ÐµÐ´ÐµÐ½Ð¸Ð¹ Ð¾ Ð½Ð°Ð»Ð¸ÑÐ¸Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸, ÐµÐµ Ð²Ð¸Ð´Ð°Ñ.
2. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ ÑÐ°ÑÐ¿ÑÐ¾ÑÑÑÐ°Ð½ÐµÐ½Ð½ÑÑ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ Ð½ÐµÑÐ²Ð°ÑÐºÐ¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¾ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸, ÑÑÐ¾ÐºÐ°Ñ ÐµÐµ Ð¿Ð¾Ð³Ð°ÑÐµÐ½Ð¸Ñ, ÐµÐµ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð¹ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸, Ð¾ ÑÐ°Ð¼Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ñ.
3. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÑÑÐºÑÑÑÑ, ÑÐ¾ÑÑÐ°Ð²Ð° Ð¸ Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸.
4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¸ÑÑÐµÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ²ÐµÐ´ÐµÐ½Ð¸Ð¹ Ð¸ 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±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐµÐ¾Ð°Ð½ÐºÐµÑÂ», Ð³Ð´Ðµ Ð±ÑÐ»Ð° ÑÐ¾Ð±ÑÐ°Ð½Ð° Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ Ð´Ð°Ð½Ð½ÑÑ: Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ, ÑÐ²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¾ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ°Ñ, Ð² ÑÐ°ÑÑÐ½Ð¾ÑÑÐ¸ Ð¾ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ°Ñ. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ 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¸, Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¸ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ¾Ð², Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾Ð±Ð¾ÑÐ°ÑÐ¸Ð²Ð°ÐµÐ¼Ð¾ÑÑÐ¸ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ Ð² ÐÐÐ Â«ÐÐµÐ¾Ð°Ð½ÐºÐµÑÂ» Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ¾Ð² Ñ Ð¿Ð¾Ð·Ð¸ÑÐ¸Ð¸ Ð¼Ð¾Ð½Ð¸ÑÐ¾ÑÐ¸Ð½Ð³Ð° Ð²ÐµÐ»Ð¸ÑÐ¸Ð½Ñ Ð´Ð¾Ð»Ð³Ð° Ð¿Ð¾ Ð¾ÑÐ´ÐµÐ»ÑÐ½ÑÐ¼ Â«Ð²Ð¾Ð·ÑÐ°ÑÑÐ½ÑÐ¼Â» Ð³ÑÑÐ¿Ð¿Ð°Ð¼, Ñ.Ðµ. Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐµÐµÑÑÑ ÑÑÐ°ÑÐµÐ½Ð¸Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÐ¾Ð².
description: This work is devoted to studying of accounting methods and analysis of receivables and the development of the methodology for optimizing its control and management. The research set the following goals:
1. Studying features of obtaining information about the availability of receivables and its types.
2. Detection of most common problems associated with lack of information on accounts receivables, maturity, its actual value, and debtors themselves.
3. Research and analysis of the structure and dynamics of receivables.
4. Development of recommendations for the systematization of information and optimization of receivables management.
The work was carried out on the basis of Geoanker LLC, where a significant part of the data was collected: financial statements, information about partners. Calculations were made reflecting the state of receivables at the enterprise, horizontal and vertical analysis, analysis of receivables.
As a result of the analysis, it was established that it is necessary for Geoanker LLC to manage the debt of debtors from the position of monitoring the amount of debt for individual âageâ groups, i.e. it is necessary to create a register of debtors aging debt.