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Механізм Управління Дебіторською Заборгованістю Підприємства
[The Mechanism of Company Accounts Receivable Management]

Author

Listed:
  • Halyna Yamnenko

    (Kyiv National Economic University named after Vadym Hetman, Ukraine)

Abstract

Актуальність управління дебіторською заборгованістю викликана її здатністю впливати на наповнення оборотного капіталу підприємства. Тому особливо необхідним є створення певного механізму управління дебіторською заборгованістю на підприємстві. У статті здійснено аналіз складових елементів механізму, розглянуто вплив факторів, що суттєво впливають на функціонування. Результатом функціонування механізму управління дебіторською заборгованістю є отримання грошових коштів та мінімізація дебіторської заборгованості. The relevance of the accounts receivable management is caused by its ability to influence on the filling of the company working capital. Therefore it is necessary to create a specific mechanism for management of accounts receivable in the company. The article analyses the components of the mechanism and the influence of factors that significantly affect the operation. The result of the functioning of the accounts receivable management is to receive funds and to minimize accounts receivable.

Suggested Citation

  • Halyna Yamnenko, 2017. "Механізм Управління Дебіторською Заборгованістю Підприємства [The Mechanism of Company Accounts Receivable Management]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 3(2(19)), pages 5.1-5.7, Fabruary.
    • Handle: RePEc:pos:journl:19-1
    DOI: 10.22178/pos.19-6
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    Keywords

    механізм управління дебіторською заборгованістю; моніторинг управління; mechanism of accounts receivable management; monitoring of management.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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