Publication:
Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/2298
dc.creatorAfanasieva, Ecaterina
dc.date2022-09-28T10:54:23Z
dc.date2022-09-28T10:54:23Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:53:24Z
dc.date.available2023-11-13T20:53:24Z
dc.descriptionAFANASIEVA, Ecaterina. Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей = Development of the methodology for analyzing the turnover of receivables and payables. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 213-219. ISBN 978-9975-155-92-2 (PDF).
dc.descriptionThe article is dedicated to the study of existing methods for the analysis of receivables and payables. The author identifies methodological contradictions in the existing approaches to turnover and their lack of information for the purpose of making managerial decisions. The author's methodology for calculating the turnover indicators of accounts receivable and accounts payable, depending on their role in the circulation of funds, is proposed. The calculation of indicators according to the current and proposed methodology is presented, a comparative analysis of the results is carried out, conclusions are drawn. CZU: 657.411.8; JEL: O12; DOI: 10.5281/zenodo.7063845
dc.formatapplication/pdf
dc.identifier978-9975-155-92-2 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2298
dc.identifier.urihttps://cris.ase.md/handle/123456789/4726
dc.languageen
dc.publisherASEM
dc.subjectreceivables and payables
dc.subjectanalysis, turnover
dc.subjectturnover rate
dc.subjectturnover period
dc.titleСовершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей
dc.titleDevelopment of the methodology for analyzing the turnover of receivables and payables
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
AFANASIEVA Ecaterina_ISCA2022.pdf
Size:
584.08 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate