title: Ð£ÑÐµÑ, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð°ÑÐ´Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÐµÐ¹
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 and audit of receivables in the organization's management system
Creators: name: Ð¤ÑÐ¾Ð»Ð¾Ð²Ð°, ÐÐ¸ÐºÑÐ¾Ñ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 Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ
ÑÑÐµÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹
Ð°ÑÐ´Ð¸Ñ
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
receivables
accounts receivable management
accounting operations
audit
optimization

description: Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ - Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ 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Ð¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÐºÐ¾Ð½ÑÐµÐºÑÑÐµ ÑÑÐµÑÐ°, Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð°ÐºÑÐ¸Ð²Ð°. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÐµÑÐ° Ð¸ ÑÐ¸ÑÑÐµÐ¼Ð° 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´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Ð¼Ð¾ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸. 2. ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÐµÑÐ° Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸. 3. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¸ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°. ÐÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð°Ð½Ð°Ð»Ð¸Ð· Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, ÑÐ¸Ð½ÑÐµÐ·, ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¾Ðµ Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ðµ, ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ. Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«Ð2Â», 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 Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÑÑÐµÑÐ½ÑÐµ ÑÐµÐ³Ð¸ÑÑÑÑ, Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ. ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ° Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÑÐµÐ¼Ñ ÐµÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ Ð°ÑÐ´Ð¸Ñ, ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÐºÐ¾ÑÐ¾ÑÑÑ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾ Ð´Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑ Ð½ÐµÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½ÑÐ¼ Ð°ÐºÑÐ¸Ð²Ð¾Ð². ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð¿ÑÑÐ¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð²ÐµÐ»Ð¸ÑÐ¸Ð½Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½Ð¸Ð¼Ñ Ð´Ð»Ñ Ð²ÑÐµÑ ÑÑÐ°ÑÑÐ½Ð¸ÐºÐ¾Ð² ÑÑÐ½ÐºÐ°, Ð° Ð´Ð»Ñ ÐÐÐ Â«Ð2Â» Ð¾Ð½Ð¸ Ð¿ÑÐ¸Ð²ÐµÐ»Ð¸ Ðº Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐµ Ð² 2020 Ð³Ð¾Ð´Ñ.
description: The purpose of the work is studying methods the account receivable management system in the organization in the context of accounting, analysis and audit of this asset. The subject of the work is organization of accounting and account receivable management system. The research set the following goals: 1. Review the theoretical aspects of accounts receivable. 2. Analysis of the accounts receivable accounting and management system. 3. Identification of problems development of recommendations and measures based on the results of analysis. The main methods of research: analysis of literature, synthesis, statistical observation, comparative analysis, generalization. The work was fulfilled on the premises of K2 LLC, which included collection of the material was collected: accounting registers, financial statements. The account receivable analysis, management system analysis and audit were carried out, and results of these clearly prove the inefficiency of the receivables management system. The proposed ways of optimization the amount of account receivables, as well as measures to improve the efficiency of the management system, can be used by all market participants, but for K2 LLC they led to positive dynamics in 2020.