Introduction. In the course of business activities of the enterprise (operational, investment and financial) relations with various individuals and legal entities emerge inevitably. They include suppliers and contractors, buyers, customers, banks etc. Accounts receivable arise in the course of these relationships. The issue of receivables is relevant and important for the organization of accounting of each enterprise, especially in the current business environment in Ukraine. Receivables affect the economic activity of any organization in such a way that receivables that are not closed for a long time (so the company has doubts about its return), respectively, first of all, worsen the financial condition of the company, and there is a deterioration in cash flow. Therefore, effective arrangement of settlements should directly help strengthen contractual discipline between contracting parties, increase the responsibility of the enterprise for the time period and fulfilling all payment obligations in full, accelerate cash flow, etc. The purpose of the paper is to analyze the issue of accounts receivable and their control, to develop proposals to improve accounting and monitoring accounts receivable, which will allow to improve their reflection and control in the future, without leading to the emergence of bad debts. Results. The article is devoted to the issue of accounts receivable, their accounting and control at enterprises, institutions, organizations of Ukraine. The theoretical and practical aspects of the interaction of the enterprise with the debtors and the emergence of the receivables were explored. Ways of improving the accounting and monitoring of accounts receivable were analyzed. Issues of controlling accounts receivable by activity of the enterprise were considered. Conclusion. Thus, receivables are an important component in the operation of any enterprise. Therefore, the organization of accounting receivables at enterprises of any ownership form contributes to the ordering of information; transparency, relevance and reliability of the data obtained with the settlements with debtors. It is important to anticipate and prevent an excessive increase in accounts receivable in advance because effective debt management is one of the prerequisites for successful business activity, since it creates the preconditions for rapid business growth and increased financial capacity of the company. The control over such accounts receivable, their systematic nature and periodicity are also important, improving the operation in terms of interaction with counterparties.
Introduction. The introduction of a modern model of state internal financial control is aimed at strengthening the responsibility of managers for the management and development of institutions as a whole (managerial responsibility and accountability). Therefore, the implementation and operation of the internal control system is aimed at the economical and efficient use of resources provided by taxpayers for the development and sustenance of Ukraine. The purpose of this paper is to analyse the level of effectiveness and efficiency of internal control of state institutions of Ukraine. Results. The paper provides a legally established concept of internal control. It describes the significance of internal control as a tool of the institution management system. A number of problems of an organizational and legal nature in the field of state financial control are indicated. The division of internal control measures was also carried out depending on the objects of the study: operations control measures; process control measures; document control measures that involve the use of sanctions (permits) for the implementation of an economic transaction which is a mandatory requisite of any primary document; resource control measures aimed at consolidating responsibility for the safety and use of resources, which reduces the risk of their loss or misuse. The paper also lists the activities that may include monitoring of control measures. The concepts of state internal financial control, financial management and control are provided. Typical violations in the system of accounting and internal control of state institutions are indicated, that should be considered when developing proposals and recommendations. Conclusions. Solving problematic issues related to the functioning of the internal control system in state authorities is only possible by introducing new modern approaches to its organization, reconsideration of control not as means of preserving the resources of a budgetary institution, but as a tool for managing these resources, reducing various risks of illegal, inefficient and ineffective use of them. At the same time, efficient changes in the internal system cannot be achieved only through legal norms, regulatory documents and instructions.
Introduction. Digital technologies play an important role in many areas of human life and have influenced the activities of almost all public institutions, tax authorities are not exception. It should be noted that foreign experience has defined and recorded in regulations the content of e-audit, introduced electronic document management, prepared and adopted a file format for e-audit tasks in the tax sphere, as well as methods for its implementation. Such circumstances give grounds to point out the importance of studying the problem of the current situation and legislative regulation of electronic audit in our country, which has scientific and applied significance and requires an urgent solution. The purpose of the paper is to analyze the process of implementation of e-audit in Ukraine. Results. The paper explores the issue of e-audit, namely the use of computers and computer software to obtain useful information data from the computer systems of the institution. The stages of implementation of electronic audit on the basis of the tax audit file are considered. The main possibilities of e-audit are indicated, as well as their effective introduction of e-audit, which requires appropriate measures to be taken both at the state level and at the level of enterprises, institutions and organizations. The specific features of computer auditing, which are currently carried out during digitalization, have been studied. In addition, needs to start the institute of e-audit for our country are suggested. Conclusions. Thus, the rise of the national system of audit and control of taxpayers is in line with current international trends: at the national level projects are being adopted to introduce electronic audit, research is being conducted on this topic, and relevant developments are publishing. Therefore, it can be argued that the introduction of e-auditing has all the resources to be a means of both easing the constraints caused by the Covid-19 pandemic to conduct tax audits and reducing the resources spent on them and increasing the level of productivity in combating fraud and tax evasion.
Introduction. The amount of accounts payables of an enterprise largely depends on the quality and efficiency of accounting and analysis of settlements with suppliers and contractors. It is an important component for successful cooperation and providing complete, truthful and impartial information on the financial position, company performance and cash flow of the enterprise for making management decisions. The purpose of this paper is to find ways to improve the accounting and analysis of accounts payable with suppliers and contractors by summarizing the theoretical and practical aspects of the selected topics. Results. One of the most important components of current liabilities is accounts payable with suppliers and contractors. As practice shows, accounting, analysis and control of payments with counterparties have so far received insufficient attention. We consider it is necessary to improve the accounting of settlements by using additional analytical accounts on terms of debt repayment. Also, the authors propose to introduce an analytical table of control and management of accounts payable, the register of documents for payment and statement of settlements with suppliers and contractors into the accounting system to facilitate the accounting and analysis of settlements. An important element of the management of liabilities to suppliers and contractors is the correct and timely analysis, which is carried out to obtain prompt and objective information on accounts payable. Therefore, it is necessary to conduct a comprehensive financial analysis of accounts payable using various indicators and methods. Conclusion. Therefore, summarizing all of the above, we can conclude that settlements with suppliers and contractors are an important element of the economic mechanism of any enterprise. At the moment, we are all watching with attention the increased impact of the Coronavirus (COVID-19) outbreak, which has, by now, affected many countries globally, including Ukraine. There is a trend of deterioration of the financial situation of domestic enterprises. This situation is a threat to their future existence. If corporations begin to announce large defaults on payments, businesses stop working and many people lose their jobs, there will be the real catastrophe. Therefore, if businesses want to operate normally and be able to withstand external circumstances, they should reasonably manage accounts payable with suppliers and contractors to be solvent and independent at such a difficult and unstable time.
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