Food Industry Economics

ISSN-print: 2411-4111
ISSN-online: 2312-847X
ISO: 26324:2012
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Systematic approach to the analysis of receivables of the enterprise on the basis of statistical data

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PDF (Українська)
Published Oct 14, 2020
DOI https://doi.org/10.15673/fie.v12i3.1813

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T. Stupnytska
Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039
http://orcid.org/0000-0002-2517-2795
O. Antonyuk
Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039
http://orcid.org/0000-0002-9182-4982
O. Volodina
Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039
http://orcid.org/0000-0003-0552-6733
A. Orel
Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039
http://orcid.org/0000-0001-6575-4370

Abstract

The article examines the economic literature on the approaches to the analysis of receivables of the
enterprise. The sequence of receivables analysis has been made by stages: definition of purpose, objects,
tasks of analysis, work on sources of information, quantitative and qualitative analysis of receivables,
evaluation and generalization of analysis results, development of appropriate recommendations to improve
the efficiency of the enterprise. The system of indicators for the qualitative analysis of receivables of the
enterprise has been generalized. According to the proposed system of indicators, the relevant calculations
were made on the example of the food industry enterprise and recommendations were given to improve the
status of settlements with debtors. The analysis carried out in this sequence will allow to assess the real
state of receivables of the enterprise, as well as to identify problematic aspects of receivables management,
to develop measures to reduce overdue and doubtful receivables.

Keywords:
receivables, receivables analysis, qualitative analysis, quantitative analysis, coefficients, indicators, financial condition, default risk

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How to Cite
Stupnytska, T., Antonyuk, O., Volodina, O., & Orel, A. (2020). Systematic approach to the analysis of receivables of the enterprise on the basis of statistical data. Food Industry Economics, 12(3). https://doi.org/10.15673/fie.v12i3.1813
Issue
Vol 12 No 3 (2020): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ
Section
Сучасні проблеми економіки підприємств
Author Biographies

T. Stupnytska, Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039

Ph.D., Associate Professor
Department of Accounting and Auditing

O. Antonyuk, Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039

Ph.D., Associate Professor
Department of Accounting and Auditing

O. Volodina, Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039

Assistant
Department of Foreign Languages

A. Orel, Odessa National Academy of Food Technologies Kanatna str., 1 1 2, Odesa, Ukraine, 65039

Undergraduate
Department of Accounting and Auditing

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