THE ESSENCE OF RECEIVABLES AND ACCOUNTS PAYABLE AND TRENDS OF THEIR CHANGE AT CONSTRUCTION ENTERPRISES
Rubrics: AGRICULTURAL ECONOMICS AND POLICIES
Authors:
1.
Penza State University of Architecture and Construction
2.
Penza State University of Architecture and Construction
3.
Penza State University
Type:
Article
eLocation:
Status:
Published
Received:
06.09.2019
Accepted:
15.09.2019
Published:
25.09.2019
Language:
Russian
Keywords:
debitorskaya zadolzhennost', kreditorskaya zadolzhennost', analiz, predpriyatie, organizaciya, buhgalterskiy uchet, ekonomicheskiy analiz
Abstract (English):
The article discusses the problem of debts in construction enterprises. Accounts receivable and payable are parts of the monetary relations of an enterprise; their value affects the formation of the market value of a business. The article is aimed at reflecting the essence of the analysis of receivables and payables at the present stage of development of economic relations, which determines the stability of the financial position of the company both at the current moment and in the future development. The practical significance of the work lies in the possibility of using the research results in construction companies taking into account their regional specifics.
The article discusses the problem of debts in construction enterprises. Accounts receivable and payable are parts of the monetary relations of an enterprise; their value affects the formation of the market value of a business. The article is aimed at reflecting the essence of the analysis of receivables and payables at the present stage of development of economic relations, which determines the stability of the financial position of the company both at the current moment and in the future development. The practical significance of the work lies in the possibility of using the research results in construction companies taking into account their regional specifics.
Keywords:
debitorskaya zadolzhennost', kreditorskaya zadolzhennost', analiz, predpriyatie, organizaciya, buhgalterskiy uchet, ekonomicheskiy analiz
debitorskaya zadolzhennost', kreditorskaya zadolzhennost', analiz, predpriyatie, organizaciya, buhgalterskiy uchet, ekonomicheskiy analiz
