The optimal activity of the enterprise with effective financial accounting receivables

Article Sidebar

PDF (Українська)
Keywords:
working capital, accounts receivable, limit of receivables, factoring, assignment agreements

Main Article Content

V. O. Shpylova
N. V. Andrushkevych

Abstract

The article describes how an effective working capital management affects the security of the enterprise cash resources; calculation target limit of receivables and criteria by which to assess customers to determine the permissible level of such debt. Proved the means of calculating the income that the company receives from each customer, and how does deferred payment on the level of such income. Defined advantage of factoring as modern forms of integration of banking operations and management of accounts receivable. The authors investigated the concept of "cession", and the differences between the assignment agreement and the factoring agreement. Researched legal form and taxation of factoring operations, on the basis of which found the legislative gaps and the example of judicial practice.

Article Details

Issue
Vol. 366 No. 33 (2015): Вісник Черкаського університету. Серія: Економічні науки
Section
Статті

The authors published in this journal agree with following conditions:

1. The authors reserve to themselves the right to the authorship of their works and transfer the right of their first publication to the journal on the terms of Creatіve Common Attrіbutіon Lіcense which allows to freely extend to other persons the published work with an obligatory reference to the authors of the original work and its first publication in this journal.

2. The authors have the right to complete independent additional agreements concerning the not exclusive distribution of their work in the form in which it was published in this journal (for example, to place the work in the electronic storehouse of an establishment or to publish as a monograph component), under the condition of the preservation of the reference to the first publication of the work in this journal.

3. The journal’s policy allows and encourage the authors to place their manuscripts into the Internet (for example, in depositories of establishments or on personal web-sites) either before submitting of the manuscript for publication or during its editorial processing as it assists the occurrence of a productive scientific discussion and positively affects the efficiency and dynamics of citing of the published work.

 

AGREEMENT
ABOUT TRANSMISSION OF COPYRIGHT
 
I, the author of the article / We, the authors of the manuscript _______________________________________________________________________
in case of its acceptance for publication, we transfer the following rights to the founders and editorial boards of the scientific publication "BULLETIN OF THE CHERKASY BOHDAN KHMELNYTSKY NATIONAL UNIVERSITY. ECONOMIC SCIENCES. SERIES "ECONOMIC SCIENCES":
1. Publication of this article in Ukrainian (English, Russian, Polish) and distribution of its printed version.
2. Dissemination of the electronic version of the article through any electronic means (placing on the official journal web site, in electronic databases, repositories, etc.).
At the same time we reserve the right without consent of the editorial board and the founders:
1. Use the materials of the article in whole or in part for educational purposes.
2. To use the materials of the article in whole or in part for writing your own theses.
3. Use article materials to prepare abstracts, conference reports, and oral presentations.
4. Post electronic copies of the article (including the final electronic version downloaded from the journal's official website) to:
a. personal web-pecypcax of all authors (web sites, web pages, blogs, etc.);
b. web-pecypcax of the institutions where the authors work (including electronic institutional repositories);
with. non-profit, open-source web-pecypcax (such as arXiv.org).
With this agreement, we also certify that the submitted manuscript meets the following criteria:
1. Does not contain calls for violence, incitement of racial or ethnic enmity, which are disturbing, threatening, shameful, libelous, cruel, indecent, vulgar, etc.
2. Does not infringe the copyrights and intellectual property rights of others or organizations; contains all the references to the cited authors and / or publications envisaged by applicable copyright law, as well as the results and facts used in the article by other authors or organizations.
3. It has not been previously published in other publishers and has not been published in other publications.
4. Does not include materials that are not subject to publication in the open press, in accordance with applicable law.
____________________ ___________________
First name, Last name,  signature of the author
"___" __________ 20__

 

References

Білик М.Д. Управління дебіторською заборгованістю підприємств / М.Д. Білик // Фінанси підприємств. - 2009. - № 12. - С.24-36.

Колесова І. В. Використання факторингу в управлінні фінансами підприємств // Фінанси У країни. 2004. № 3. С. 135–143.

Господарський кодекс України від 16.01. 2003 р. № 436-IV.

Цивільний кодекс України від 16.01.2003 р. № 435-IV.

ПКУ – Податковий кодекс України від 02.12 2010 р. № 2755 – VІ.

Попов Ю. Факторинг: законодавство України та світовий досвід. Доступно: http://www.legalweekly.com.ua/article/?uid=215