Оценка торговой задолженности сельскохозяйственных организаций Республики Беларусь и направления ее превентивного контроля
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657.444:338.43(476) (1)
Бухгалтерия. Бухгалтерский учет (953)
Производство продукции и услуг по отраслям народного хозяйства (1534)
SM ISO690:2012
ЩЕРБАТЮК, Светлана, ТРУТНЕВА, Наталья. Оценка торговой задолженности сельскохозяйственных организаций Республики Беларусь и направления ее превентивного контроля. In: Conferința internațională științifică de contabilitate: ISCA 2020, 2-3 aprilie 2020, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediția a 9-a, pp. 298-308. ISBN 978-9975-75-989-2.
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Conferința internațională științifică de contabilitate
Ediția a 9-a, 2020
Conferința "Conferința internațională științifică de contabilitate"
Chişinău, Moldova, 2-3 aprilie 2020

Оценка торговой задолженности сельскохозяйственных организаций Республики Беларусь и направления ее превентивного контроля

CZU: 657.444:338.43(476)
JEL: C61, H12, L22, Q14

Pag. 298-308

Щербатюк Светлана, Трутнева Наталья
 
Гродненский государственный аграрный университет
 
 
Disponibil în IBN: 5 ianuarie 2022


Rezumat

Article includs a study of the state of settlements for trade debt in the Republic of Belarus, including agricultural enterprises. In the structure of the debt, overdue debt and its annual growth were revealed. This indicates the need to proactively monitor the likelihood of toxic debt. Counterparty monitoring helps minimize this risk. A mechanism has been developed, that includes collecting information about the counterparty and creating a credit dossier. The proposed mechanism will allow to control the unjustified growth of receivables of agricultural organizations in The Republic of Belarus, to prevent excessive diversion of funds from their circulation.

Cuvinte-cheie
counterparties, receivables, settlement of trade debts, Analysis, solvency