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ANALYTICAL JUSTIFICATION OF THE POTENTIAL OF THE MANAGEMENT OF THE ENTERPRISE’S DEBTS RECEIVABLE

The Problems of research of the capacity of management of the debt receivables of the enterprise are especially sharply staticized in the modern economic space of the Donetsk People's Republic. Carrying out timely calculations in the conditions of the money deficiency, both in the Central Republican bank, and at the population are one of the hottest topics for research in the young republic. The capacity of management of the debt receivables realized by means of the qualitative analytical tools, is one of the priority directions as it has direct impact on the financial condition of the subjects of managing continuing to work and those which are again coming off in the territory of DPR and their solvency. The author's justification of the analytical tools directed on an assessment of the capacity of management of receivables of the DPR enterprises, which is based on two directions: forecasting of the sum of receivables and development of actions for reduction and (or) timely collecting overdue (doubtful) receivables, is presented in article. The development of the polynomial model of the second degree allowing with probability ± 5% to determine receivables size depending on the sum of the income from realization that increases elasticity of adoption of effective administra-tive decisions has became the result of the research conducted. Practical approbation of a technique has been carried out on the strategically important industrial facility of DPR – CIAO "TsOF "Kalininskaya" Gorlovka.

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