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Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей

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AFANASIEVA Ecaterina_ISCA2022.pdf(584.08 KB)
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ASEM
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AFANASIEVA, 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).
The 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
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receivables and payables, analysis, turnover, turnover rate, turnover period
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https://cris.ase.md/handle/123456789/4726
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