title: ÐÐ½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÐºÐ°Ð¼Ð½ÐµÐ¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Sinostone, Co., Ltd ,China)
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: Analysis of accounts receivable in organizations of the stone processing industry (using the example of Sinostone, Co., Ltd, China)
Creators: name: Ð¯Ð½ 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: 2024
Subjects: Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
ÐºÐ°Ð¼Ð½ÐµÐ¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
Ð°Ð½Ð°Ð»Ð¸Ð·
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ
Ð¾ÑÑÐµÑ Ð¾ Ð¿ÑÐ¸Ð±ÑÐ»ÑÑ Ð¸ ÑÐ±ÑÑÐºÐ°Ñ
accounts receivable
stone processing enterpriseï¼analysis
balance sheet
profit and loss statement

description: Ð¦ÐµÐ»Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸, ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÐºÐ°Ð¼Ð½ÐµÐ¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸ ÐÐ¸ÑÐ°Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ 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 ÑÐ°ÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ.Â  ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÐµÐ»ÐµÐ¹ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ ÑÐµÑÐ¸ÑÑ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1) Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð¿Ð¾Ð½ÑÑÐ¸Ðµ Ð¸ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÑ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÐºÐ°Ð¼Ð½ÐµÐ¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾ÑÑÐ¸; 2) Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÑ Ð¼ÐµÑÑÐ¾ Ð¸ ÑÐ¾Ð»Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸; 3) Ð²ÑÑÐ²Ð¸ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸; 4) Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸, Ð²ÐºÐ»ÑÑÐ°Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÑÑ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ Sinostone; 5) ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÑ 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; 6) ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°ÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÐºÐ°Ð¼Ð½ÐµÐ¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐµ ÐºÐ¸ÑÐ°Ð¹ÑÐºÐ¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ Sinostone. ÐÑÐµÐ´Ð¼ÐµÑ: Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸. ÐÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ (Ð°Ð½Ð°Ð»Ð¸Ð·, ÑÐ¸Ð½ÑÐµÐ·, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ) Ð¸ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÐ°Ð»Ð¸Ð·Ð¾Ð²Ð°Ð½Ñ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). Ð Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÑÑÑÑ Ð¼ÐµÑÐ¾Ð´ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÐºÐ¾Ð½ÐºÑÐµÑÐ½ÑÑ ÑÐ»ÑÑÐ°ÐµÐ² Ð¸ Ð¼ÐµÑÐ¾Ð´ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ. ÐÐ¾Ð¼Ð¿Ð»ÐµÐºÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹, Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¸, Ð±ÑÐ´ÐµÑ Ð²Ð°Ð¶ÐµÐ½ Ð´Ð»Ñ Ð²ÑÐµÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÐºÐ°Ð¼Ð½ÐµÐ¾Ð±ÑÐ°Ð±Ð°ÑÑÐ²Ð°ÑÑÐµÐ¹ Ð¾ÑÑÐ°ÑÐ»Ð¸.
description: The purpose of this work is to propose a set of recommendations for improving the management of accounts receivable in such organizations based on the analysis of the specifics of the activities, formation and condition of accounts receivable in organizations of the stone processing industry in China.Â  To achieve these goals, it is necessary to solve the following tasks: 1) define the concept and specifics of accounts receivable in organizations of the stone processing industry; 2) show the place and role of accounts receivable in the financial and economic activities of the organization; 3) identify financial indicators and methods of analysis of accounts receivable; 4) analyze financial and economic activities, including accounts receivable Sinostone; 5) develop measures to manage accounts receivable; 6) economically justify the proposed measures. The object of research: Sinostone stone-processing Chinese enterprise. Subject: analysis of accounts receivable. The research uses general scientific methods (analysis, synthesis, generalization, comparison) and methods of financial analysis, which are implemented using the MS Office (Excel) package. The research methodology uses the method of analyzing specific cases and the method of analyzing literature. The set of recommendations proposed in the study will be important for all enterprises of the stone processing industry.