Download full text
(external source)
Citation Suggestion
Please use the following Persistent Identifier (PID) to cite this document:
https://doi.org/10.15421/192101
Exports for your reference manager
Управління дебіторською заборгованістю та фактори впливу на її якість
Управление дебиторской задолженностью и факторы влияния на ее качество
Receivables management and factors influencing its quality
[journal article]
Abstract Purpose: to scientifically substantiate the factors influencing the quality of receivables management. Design/Method/Research approach: This study uses a systematic approach and methods of synthesis, semantic analysis, historical analysis, analogies, generalization, explanation, classification and g... view more
Purpose: to scientifically substantiate the factors influencing the quality of receivables management. Design/Method/Research approach: This study uses a systematic approach and methods of synthesis, semantic analysis, historical analysis, analogies, generalization, explanation, classification and graphic are applied. Findings: Management of receivables, which for the seller's company are the debts of buyers - is one of the components of modern relations between enterprises. Limited resources force managers to select tools and sources of financing sales with deferred payment, as well as to analyze the factors that affect the quality of management of such deferred payment. The subsystem of receivables management is presented and analyzed, in which the factors (elements) important for effective management in the enterprise management system are highlighted, which are usually analyzed and corrected during the management of the level of receivables. It is proved that this subsystem needs to be refined taking into account the factors of the macroenvironment. It is emphasized that the factors of influence should be singled out for wholesalers, as in the wholesale chain compared to retail trade, the markup on the value of goods is reduced and it is necessary to financially ensure the sale of goods with deferred payment. Accounts receivable management is considered to be high quality and efficient when, as a result of such management, enterprises become financially stable. The system of factors, where the main role belongs to economic factors, is improved, the approach to their quantitative estimation is offered. Theoretical implications: The theoretical two-level mathematical model of quantitative estimation of factors of influence on quality of management of receivables of the enterprises is offered. Practical implications: The results of the study can be used in the management of receivables of enterprises, the formation of tools for assessing the quality of receivables and identify the main factors influencing the quality of receivables. Originality/Value: The scientific novelty of the research is the content of separate factors of influence on the quality of receivables management is generalized, structured and investigated. Research limitations/Future Research. Prospects for further research is the development of a comprehensive application mechanism for managing receivables, taking into account the factors influencing its quality and industry characteristics of enterprises. Paper type: theoretical.... view less
Classification
Financial Planning, Accountancy
Free Keywords
receivables; debt relations; inflation; reserve for doubtful debts
Document language
Ukrainian
Publication Year
2021
Page/Pages
p. 3-11
Journal
European Journal of Management Issues, 29 (2021) 1
ISSN
2523-451X
Status
Published Version; peer reviewed