Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects
The article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight vehicles, specialised equipment and other items. Work...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4136 |
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| author | A. A. Pugach T. V. Bubnovskaya |
| author_facet | A. A. Pugach T. V. Bubnovskaya |
| author_sort | A. A. Pugach |
| collection | DOAJ |
| description | The article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight vehicles, specialised equipment and other items. Works on relevant subjects of Russian and foreign authors served as a theoretical basis of the study. The goal of the study is to prepare recommendations aimed at improving settlements with creditors and debtors, avoiding and minimising the number of overdue receivables and payables as well as improving the overall economic security of the enterprise. Based on the analysis and synthesis of the results obtained by the authors in previous studies, a set of recommendations was proposed. Their potential impact on the components of the enterprise’s economic security was assessed, and the results that can be achieved in case accounts receivable and accounts payable are properly managed were presented. The method of combining ABC analysis with accounts receivable aging reports, which gives a full picture of creditors and debtors, was described. |
| format | Article |
| id | doaj-art-bd1286a9c7e247a481fad82bd2eec813 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-bd1286a9c7e247a481fad82bd2eec8132025-02-04T08:28:15ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-02-0111216217010.26425/1816-4277-2022-12-162-1702673Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspectsA. A. Pugach0T. V. Bubnovskaya1Vladivostok State UniversityVladivostok State UniversityThe article is devoted to the problem of the effectiveness of accounts receivable and accounts payable management in an enterprise. The object of the study is the LLC XXX leasing company that specialises in financial leasing of cars, road freight vehicles, specialised equipment and other items. Works on relevant subjects of Russian and foreign authors served as a theoretical basis of the study. The goal of the study is to prepare recommendations aimed at improving settlements with creditors and debtors, avoiding and minimising the number of overdue receivables and payables as well as improving the overall economic security of the enterprise. Based on the analysis and synthesis of the results obtained by the authors in previous studies, a set of recommendations was proposed. Their potential impact on the components of the enterprise’s economic security was assessed, and the results that can be achieved in case accounts receivable and accounts payable are properly managed were presented. The method of combining ABC analysis with accounts receivable aging reports, which gives a full picture of creditors and debtors, was described.https://vestnik.guu.ru/jour/article/view/4136accounts receivableaccounts payableeconomic security of enterprisesdebt analysisdebt management |
| spellingShingle | A. A. Pugach T. V. Bubnovskaya Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects Вестник университета accounts receivable accounts payable economic security of enterprises debt analysis debt management |
| title | Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects |
| title_full | Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects |
| title_fullStr | Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects |
| title_full_unstemmed | Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects |
| title_short | Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects |
| title_sort | management of receivables and payables as an element of ensuring the economic security of an enterprise practical aspects |
| topic | accounts receivable accounts payable economic security of enterprises debt analysis debt management |
| url | https://vestnik.guu.ru/jour/article/view/4136 |
| work_keys_str_mv | AT aapugach managementofreceivablesandpayablesasanelementofensuringtheeconomicsecurityofanenterprisepracticalaspects AT tvbubnovskaya managementofreceivablesandpayablesasanelementofensuringtheeconomicsecurityofanenterprisepracticalaspects |