UDC 657.432(045)


Shkulipa Ludmila Vladimirovna
National Academy of Statistics, Accounting and Auditing
Kiev, Ukraine, PhD in Economical Science, Assistant Professor of the Accounting Theory

In the article, the negative impact of receivables on the company and the benefits in its existence were considered. Scientific and practical aspects of the growth of receivables was last updated in management accounting. The need to find governance in order to avoid the negative effects of receivables to its inception as a result have been identified. In general, it was noted that this type of debt requires timely analytical work by employees of the accounting, and special internal control by management.

Keywords: bad debts, debtors, management effectiveness, receivables, risks; solvency, settlement conditions

Article reference:
Increase of receivables: advantages and disadvantages // Economics and innovations management. 2015. № 10 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/10/9891

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