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Finance and Management
Reference:

Features of Debt Management at the Levels of Country and Enterprise

Kuznetsova Tatyana Vasilevna

accounting assistant at Laytkom Service CJSC
 

248000, Russia, Kaluga Region, Kaluga, Gagarin's str., 4, of. 302-7

tatyana.kuzneczova.1993@inbox.ru

DOI:

10.7256/2409-7802.2015.1.15563

Review date:

11-06-2015


Publish date:

23-02-2015


Abstract: The object of the present research is the accounts payable and receivable, the subject of the research is the features of debt management at the country and microeconomic levels.Particular attention is paid to the possibility of using modern debt management techniques debt at the macroeconomic level and in the practice of individual organizations. In her article Kuznetsova provides the results of the analysis of debt management at CJSС "Laytkom Service" for 2012 - 2013 years and the mechanisms of management of accounts receivable and accounts payable. The author also describes the procedure that is used for accounting debt repayment operations at "Laytkom Service". 
In the course of her research Kuznetsova has used the methods of literature review, analysis and synthesis, tabular procedure and the method of comparison.
The study found that in the practice of public debt management it is recommended to use the principles of the single debt policy, transparency and consistency, risk minimization, unconditionality, urgency, economic efficiency, legitimacy and accountability фтв disclosure. Based on this provision, the author develops recommendatinos on effective management of accounts receivable and accounts payable at CJSC "Laytkom service." In conclusion, the author notes that it would preserve the solvency and financial stability of the organization and promote social and economic development of the Russian state.


Keywords: small business, small enterprise, economic growth, debt, discount method, accounts payable, accounts receivable, accounting, material values, tangibles, debt management
This article written in Russian. You can find full text of article in Russian here .

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