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Finance and Management
Reference:

Accounts receivable from the chemical enterprises: factor analysis

Otrubiannikova Polina

Master's Degree, Higher School of Engineering and Economics, Peter the Great St. Petersburg Polytechnic University

195251, Russia, G. sankt-Peterburg oblast', g. Saint Petersburg, ul. Politekhnicheskaya, 29, kv. 218

otrubyann_pv@spbstu.ru
Van D'yankai

Postgraduate student, Higher School of Engineering and Economics, Peter the Great St. Petersburg Polytechnic University

195251, Russia, G. sankt-Peterburg oblast', g. Saint Petersburg, ul. Politekhnicheskaya, 29

van6.d@edu.spbstu.ru
Il'ina Anna Vladimirovna

Accountant, "Transoil" LLC

197046, Russia, G. sankt-Peterburg oblast', g. Saint Petersburg, nab. Petrogradskaya, 18, of. A

ilina.av@transoil.com
Viktorova Natalya Gennadevna

Doctor of Economics

Professor, Higher School of Engineering and Economics, Peter the Great St. Petersburg Polytechnic University

195251, Russia, G. sankt-Peterburg oblast', g. Saint Petersburg, ul. Politekhnicheskaya, 29, of. 218

viktorova_ng@spbstu.ru

DOI:

10.25136/2409-7802.2021.3.34967

Review date:

02-02-2021


Publish date:

03-10-2021


Abstract: This research analyzes the impact of certain factors upon the accounts receivable from chemical enterprises. The subject of this article is the accounts receivable, while the object is the Russian chemical enterprises. The goal lies in building a regression model of the dependence of accounts receivable from chemical enterprises on the explanatory factors selected in the course of analysis. The internal factors include sales revenue, net profit, accounts payable, management expenses, return on total assets, etc. The external factors include gross domestic product, monetary supply, and Networked Readiness Index. The author creates an econometric model based on the financial report data for 44 enterprises, and statistical information for the period from 2015 to 2019. The result of modeling reveals a considerable impact of such indicators as monetary resources, accounts payable, and management expenses upon the size of accounts receivable. The conclusion is made on the expansion of digital components of management expenses in the context of the goal of research. The novelty of this article is substantiated from the perspective of application of the acquired results for forecasting the level of accounts receivable and more effective management of the payables policy of the enterprise. It is noted that the internal financial and economic indicators have most impact upon the size of accounts receivable from chemical enterprises.


Keywords: network readiness index, money supply, gross domestic product, financial and economic activities, accounts receivable, chemical industry, modeling, financial reporting, linear regression, stata
This article written in Russian. You can find full text of article in Russian here .

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