Статья 'Современные подходы к управлению дебиторской задолженностью предприятия' - журнал 'Финансы и управление' - NotaBene.ru
по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Online First Pre-Publication > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Finance and Management
Reference:

Modern Approaches to the Management of the Company's Receivables

Novichkova Ol'ga Vyacheslavovna

PhD in Economics

Olga V.Novichkova
Assistant Professor, the Chair of Finance, FSBEI HPO Penza State Agricultural Academy
 

440047, Russia, Penzenskaya oblast', g. Penza, ul. 65-Letiya pobedy, 1, kv. 8

novolka@mail.ru
Другие публикации этого автора
 

 

DOI:

10.25136/2409-7802.2015.1.14214

Review date:

15-01-2015


Publish date:

23-02-2015


Abstract: Abstract. The volume of receivables is the most important factor determining the financial health of the organization. They represent an important part of the assets of business entities. Moreover, receivables are an integrated part of the Russian balance sheet of any enterprise due to the current balance sheet structure. The growth of receivables deteriorates the financial situation of enterprises and sometimes leads to bankruptcy. The subject of the work is the management of receivables. The purpose of the study is to identify peculiarities of shaping the monetary policy and to develop recommendations for improving the management of receivables at the investigated enterprise. The study uses the following techniques: monographic research, analysis of the structure and dynamics, expert assessments, survey, economic analysis, statistical and econometric analysis, mathematical method. The study determines the financial stability at the enterprise versus its settlement discipline. Taking into consideration the identified peculiarities, the study suggests applying an approach which implies the evaluation of customer credit limit on the basis of its credit rating. The described approach would provide a comprehensive assessment of the counterparty creditworthiness and reduce the volume of unpaid receivables.


Keywords: creditworthiness factors, credit rating, need for financing, solvency, financial situation, credit limit, credit policy, receivables, turnover of receivables, financial stability
This article written in Russian. You can find full text of article in Russian here .

References
1.
Ageeva, E.I. Kreditnaya politika kak instrument upravleniya debitorskoi zadolzhennost'yu. /E.I. Ageeva // Finansovyi menedzhment. – 2004.-№ 6. – s. 22.
2.
Vasina, A. Printsipial'nyi podkhod k opredeleniyu prichin ukhudsheniya finansovogo sostoyaniya predpriyatiya /A. Vasina // Finansovaya gazeta.-2000.-№48 (noyabr').-s.14.
3.
Zheleznova, T. Kak obosnovat' kreditnyi limit dlya pokupatelya/ T. Zheleznova// Finansovyi direktor. – 2010.-№9. – s. 24
4.
Vakhrushina, N. Sozdanie sistemy upravleniya debitorskoi zadolzhennost'yu / N.Vakhrushina // Finansovyi direktor.-2005.-№
5.
– s. 21-28 5. Garanina, S.A. Protsedura razrabotki i realizatsii kreditnoi politiki korporatsii / S.A. Garanina // Vestnik Omskogo universiteta. Seriya «Ekonomika».-2013.-№ 3.-s. 233-238
6.
Grishchenko, Yu.I. Kreditnaya politika korporatsii / Yu.I. Grishchenko, S.I. Efanova, G.V. Zhivoderova, D.N. Dzhamkulov // Finansovyi menedzhment. – 2014.-№5. – s. 32-36
7.
Eliseev, S. Glavnye instrumenty upravleniya finansovym rezul'tatom i oborotnymi aktivami kompanii/ S. Eliseev// Finansovyi direktor. – 2010.-№12. – s. 24
8.
Zarov, K.G. Upravlenie debitorskoi zadolzhennost'yu: otsenka ekonomicheskogo effekta ot predostavleniya kommercheskogo kredita pri uslovii uvelicheniya zakupaemoi partii tovarov / K.G. Zarov // Finansovyi menedzhment. – 2008.-№3. – s. 3-19
9.
Fedotova, M.Yu. Faktoring kak forma refinansirovaniya debitorskoi zadolzhennosti / Osnovnye napravleniya povysheniya effektivnosti ekonomiki, upravleniya i kachestva podgotovki spetsialistov: sbornik statei V Mezhdunarodnoi nauchno-prakticheskoi konferentsii. – Penza: PDZ, 2007.-s. 30-33.
10.
Fedotova, M.Yu. Otsenka istochnikov finansirovaniya deyatel'nosti organizatsii i puti ikh optimizatsii / M.Yu. Fedotova, O.A. Tagirova // Sovremennye problemy nauki i obrazovaniya. URL: http://www.science-education.ru/120-15521
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website