Food Industry <br />Economics

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


Aspects of the account of calculations with buyers and customers for finished products in modern conditions

Markova T.; Strepenyuk M.; Rymar H.

Key words: receivables; accounting of settlements with buyers and customers; finished goods; bad accounts receivable.

Page: 96-102

Abstract

The article deals with the essence of the concept of "accounts receivable", "finished products", the theoretical and practical aspects of the organization of the account of calculations with domestic buyers and customers for the realization of finished products in the enterprise.
The study determined that the emergence of doubtful and hopeless accounts receivable and late payment of receivables is contributed, as a rule, by low solvency of companies and debt repayment is less than 100%. One of the main factors supporting the necessary level of liquidity and solvency of enterprises is the effective accounting maintenance of settlements with buyers and customers for the sale of finished products.
The analysis of accounts receivable and the volume of sold industrial products of Ukraine has been carried out. The statistical study of the proportion of accounts receivable of enterprises for the years 2011-2016, shows a wave-like dynamics at the beginning of, and during 2016 compared to 2015 increased by 2.1%, while in terms of value tends to increase. It should be noted that the volume of sold industrial products in 2016 compared to 2015 decreased by 0.54%.
The conducted studies confirm the importance of understanding the essence of the category "fi-nished goods" and "receivables", as they occupy a significant share in the working capital structure of each enterprise. In modern conditions of one of the components of a successful organization of accounting and evaluating of the presence and movement of settlements with buyers and customers for the realization of finished products is the increased level of application the accounting date to evaluate and monitor the prevention of unpaid receivables. It should be noted that for any enterprise, finished products (goods, services) are determined in accordance with the type of activity. And therefore, the terms of the receivables differ, which indicates the need for analytical (individual) accounting of payments with buyers and customers.


Referencs

1. Polozhennia (standart) bukhhalterskoho obliku 10 «Debitorska zaborhovanist» vid 08.10.1999 roku № 237 : Za stanom na 09.08.2013 r. (2013). Retrieved from http://zakon2.rada.gov.ua/laws/show/z0725-99.
2. Polozhennia (standart) bukhhalterskoho obliku 13 «Finansovi instrumenty» vid 30.11.2001 roku № 559 : Za stanom na 09.08.2013 r. (2013). Retrieved from https://zakon.help/law/559/
3. Holov, S. F., & Kostiushenko, V. M. (2001). Bukhhalterskyi oblik za mizhnarodnymy standartamy: Pryklady ta komentarii. K.: Libra.
4. Surnina, K. S. (2002). Udoskonalennia obliku debitorskoi i kredytorskoi zaborhovanosti promyslovykh pidpryiemstv. Luhansk.
5. Ivanov, Ye. O. (2005). Klasyfikatsiia faktoriv, shcho vplyvaiut na zahalnyi riven debitorskoi zaborhovanosti pidpryiemstva. Visnyk MSU, 8(1-2), 35-38.
6. Bilyk, M. D. (2003). Upravlinnia debitorskoiu zaborhovanistiu pidpryiemstv. Finansy Ukrainy,(12), 24-36.
7. Ivanchuk, R. M., & Ivanchuk, O. A. (2005). Deiaki mirkuvannia shchodo metodolohichnykh zasad formuvannia informatsii pro debitorsku zaborhovanist. Ekonomichnyi Visnyk Donbasu,(1), 11-22.
8. Ageeva, E. I. (2004). Kreditnaya politika kak instrument upravleniya debitorskoy zadolzhennos-tyu. Finansovyiy Menedzhment, (6), 22-23.
9. Shesterikova, V. V., & Tyvonchuk, S. V. (2013). Oblikovyi aspekt rozrakhunkiv z pokuptsiamy ta zamovnykamy v ahrarnykh pidpryiemstvakh. Ekonomichni Nauky, (10 (4)), oblik i finansy, 420-425.
10. Hnatenko, Ye. P., & Horiachkovska, O. S. (2016). Normatyvno-pravovi zasady oblikovo-analitychnoho zabezpechennia rozrakhunkiv z pokuptsiamy ta zamovnykamy. Molodyi Vchenyi, (10), 351-354.
11. Velsh, H. A., & Short, D. H. (1997). Osnovy finansovoho obliku (O. Minin & O. Tkach, Trans.). K.: Osnovy.
12. Derhaliuk, B. V. (2015). Upravlinnia debitorskoiu zaborhovanistiu yak instrument zabezpechennia ekonomichnoi bezpeky pidpryiemstv v suchasnykh umovakh. Retrieved from http://www.economy.nayka.com.ua/pdf/9_2015/45.pdf
13. Podatkovyi kodeks Ukrainy vid 02.12.2010 roku № 2755-VI: Za stanom na 01.01.2018 r. (2018). Re-trieved from http://zakon5.rada.gov.ua/laws/show/2755-vi
14. Chebanova, N. V., & Yefimenko, T. I. (2007). Finansovyi oblik. K.: VTs «Akademiia».
15. Butynets, F. F. (2006). Bukhhalterskyi finansovyi oblik (7th ed.). Zhytomyr: Ruta.
16. Voronina, V. L., & Chernysh, V. V. (2013). Osoblyvosti dokumentalnoho vidobrazhennia rukhu hotovoi produktsii. Krymskyi Ekonomichnyi Visnyk, 1st ser.
17. Sopko, V. V. (2000). Bukhhalterskyi oblik. Retrieved from http://fingal.com.ua/content/view/780/35/1/3/
18. Hlibko, V. M., & Bushchan, O. P. (2006). Sudova bukhhalteriia. K.: Yurinkom Inter.
19. Khom’iak, R. L., Partyn, H. O., & Koriahin, M. V. (2003). Bukhhalterskyi oblik v Ukraini (2nd ed.) (R. L. Khom’iak, Ed.). Lviv: «Intelekt-Zakhid».
20. Shvab, L. I. (2005). Ekonomika pidpryiemstva. K.: Karavela.
21. Tkachenko, N. M. (2008). Ukhhalterskyi finansovyi oblik, opodatkuvannia i zvitnist (3rd ed.). K.: Alerta.
22. Obsiah realizovanoi promyslovoi produktsii za vydamy diialnosti za 2011–2016 roky / Derzhavna sluzhba statystyky Ukrainy. Retrieved from http://www.ukrstat.gov.ua.
23. Oborotni aktyvy pidpryiemstv za vydamy ekonomichnoi diialnosti za 2011–2016 roky / Derzhavna sluzhba statystyky Ukrainy. Retrieved from http://www.ukrstat.gov.ua.

DOI: 10.15673/fie.v10i1.872

Download PDF