Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments

Дмитриева, И.

doi:10.29141/2218-5003-2018-9-2-8

Cited by 2 publications

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“…Nevertheless, many authors point out the passive attitude of businesses in providing trade credits. (Dmitrieva, 2018) The situation in which all trade credits are paid properly and on time is unrealistic. Providing trade credits is not commonplace.…”

Section: Introductionmentioning

confidence: 99%

Provision of trade credits in relation to corporate payment ability: A case study of the Visegrad four

Krištofík¹,

Horák²,

Šuleř³

2019

EMS

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The contribution is focused on the issue of payment discipline and providing trade credits. Providing trade credits has become a common business practice. In contribution, our attention is paid to receivables in particular trade receivables, also known as trade credits. Advantageous payment terms can be considered as a competitive advantage. If a supplier does not request immediate payment for a good or service but provides its customers a possibility for invoice payment, we can talk about advantageous payment terms. In a functioning and efficient market economy, providing trade credits is a necessity. Nevertheless, trade credits need to be provided very carefully. The main aim of the contribution is to evaluate the current state of payment discipline of enterprises in the Visegrad Four together with the identification of factors affecting the solvency and at the same time to propose solutions to this crucial issue of the business environment. Within the practical part of the contribution, the authors focus on the importance of proactive management of receivables and the comparison of surveys of chosen agencies. The first part of the contribution is focused on the analysis of payment discipline. The key results of the chosen survey were analyzed. Atradius-European Payment Practices Barometer: Eastern Europe 2018, EOS-Payment Practices 2018 and Intrum Justitia-European Payment Report 2018 were used. The authors also test a hypothesis about existing a statistically significant relationship between payment discipline and selected indicators. The last part is focused on designing possible solutions for more effective receivables management, which will result in partial recovery of the business environment.

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Section: Introductionmentioning

confidence: 99%

Provision of trade credits in relation to corporate payment ability: A case study of the Visegrad four

Krištofík¹,

Horák²,

Šuleř³

2019

EMS

View full text Add to dashboard Cite

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Accounts Receivable in the Russian Economy: Regional Trends

Drobotova

2021

jour

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Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research. Insufficient knowledge of accounts receivable at the macro level determined the relevance of the research. The subject area of the research is the total accounts receivable of Russian organizations. The aim of the study is to group Russian regions and types of economic activities depending on the conditions of conducting sales and payment activities. The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work. As a result, the author defines the total accounts receivable of organizations in the economy as an independent object of macroeconomic research. Based on the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations. The share of accounts receivable in the total sales revenue of organizations is taken as a generalized characteristic of the conditions for doing business in the sales activities of organizations, and in payment activities — the share of overdue total accounts receivable of organizations. The author’s matrix for express assessment of the conditions for conducting sales and payment activities of organizations in the economy constitutes the scientific novelty of the study. It made it possible to group the types of activities, regions and districts of the Russian Federation, depending on the specified conditions. The prospect for future research of the total accounts receivable of organizations in the economy is the search for tools to determine its optimal volume and structure to timely identify the factors of the upcoming crises of non-payment and overproduction, both in the economy as a whole and in individual commodity markets.

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Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments

Cited by 2 publications

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Provision of trade credits in relation to corporate payment ability: A case study of the Visegrad four

Provision of trade credits in relation to corporate payment ability: A case study of the Visegrad four

Accounts Receivable in the Russian Economy: Regional Trends

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