Management of accounts receivable of companies in order to improve financial sustainability
| Autor | Aigyl I. Sabirova - Andrey K. Dashin |
| Cargo | Kazan Federal University, Institute of Management, Economics and Finance, Kazan, 420008, Russia. E-mail: aigylkinyes@mail.ru. Tel: 79179350191 |
| Páginas | 122-134 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 06 - Ano 2019 – Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
122
MANAGEMENT OF ACCOUNTS RECEIVABLE OF COMPANIES
IN ORDER TO IMPROVE FINANCIAL SUSTAINABILITY
Aigyl I. Sabirova1
Andrey K. Dashin2
Abstract: In modern conditions, due to
the rapid development of economic
turnover, the obligation has become the
most common form of civil relations.
Without obligations, it is impossible to
imagine the normal functioning of the
economy of the state as a whole, and at
the level of individual individuals and
legal entities. A special place in the life
of modern society is held by debt
obligations. The main types of debt are
receivables and payables. In an unstable
market economy, the risk of non-
payment or late payment of bills
increases, this leads to the appearance of
the main types of debt obligations:
receivables and payables. In order to
manage accounts receivable, an
enterprise needs to have complete
information about a potential buyer,
evaluate its business reputation, analyze
the financial condition of each potential
1 Kazan Federal University, Institute of Management, Economics and Finance, Kazan,
420008, Russia. E-mail: aigylkinyes@mail.ru. Tel: 79179350191
2 Kazan Federal University, Institute of Management, Economics and Finance, Kazan,
420008, Russia. E-mail: aigylkinyes@mail.ru. Tel: 79179350191
customer, determine possible loan
amounts and loan terms for customers,
etc.The article under consideration
contains a description of the objects of
assessment, the factual information we
have collected, the stages of the analysis,
the justification of the results obtained,
as well as the restrictive conditions and
assumptions made.
Keywords: accounts receivable, credit
policy, economic analysis of the
company, financial results, company
management, commodity credit
Introduction
Accounts receivable
significantly affect the financial position
of the company, the use of cash in
circulation, the amount of profit actually
received in the reporting period. Since
the formation of market relations in the
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