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35
УДК 331.2
ОСОБЛИВОСТ1 УПРАВЛ1ННЯ ДЕБ1ТОРСЬКОЮ ТА КРЕДИТОРСЬКОЮ ЗАБОРГОВАН1СТЮ НА П1ДПРИ6МСТВАХ УКРА1НИ
Яременко Л.М., Макарчук 1.М.
Предметом досл'дження виступають meopemu4Hi, методичн та практичн аспекти облку деб/торсько'У та кредиторсько'У заборгованост1.
Мета досл'дження полягае у визначенн особливостей управлння дебторською та кредиторською заборгованстю на пiдприемствах Укра'Уни.
Методолог'т проведення роботи. Робота виконана за результатами досл'дження сучасних втчизняних i заруб'жних поглядiв на особливостi управлння дебторською та кредиторською заборгован стю.
Результати роботи. У статт'1 розглянуто сутнсть деб/торсько'У та кредиторсько'У заборгованост^ Описано особливот щодо управлння дебторською та кредиторською заборгованстю на втчизняних пдприемствах. Охарактеризовано облк дебторськоУ та кредиторсько'У заборгованост'!. Визначено основы прийоми управлння дебторською та кредиторською заборгованстю.
Галузь застосування результатie. Орган!зац!я та проведення наукових досл'джень щодо особливостей управлння деб'торською та кредиторською заборгованстю на втчизняних п дприемствах з урахуванням м жнародних стандарт в.
Висновки. Належний облк де&торсько'У та кредиторсько'У заборгованостi на п'дприемств!' будь-яко'У форми власностi мае стотне значення, тим самим сприяе упорядкуванню iнформацП, прозоростi, точностi та достов1рност1 даних розрахункових операцш за борговими зобов'язаннями (з дебторами та кредиторами). Ст1йк1сть фнансового положення пiдприемства е запорукою його подальшого економ чного ф нансового зростання.
Ключовi слова: дебторська заборговансть, кредиторська заборговансть, прибуток, оцнка, активи, позичальник.
ОСОБЕННОСТИ УПРАВЛЕНИЯ ДЕБИТОРСКОЙ И КРЕДИТОРСКОЙ ЗАДОЛЖЕННОСТЬЮ НА ПРЕДПРИЯТИЯХ УКРАИНЫ
Яременко Л.М., Макарчук И.Н.
Предметом исследования выступают теоретические, методические и практические аспекты учета дебиторской и кредиторской задолженности.
Цель исследования заключается в определении особенностей управления дебиторской и кредиторской задолженностью на предприятиях Украины.
Методология проведения работы. Работа выполнена по результатам исследования современных отечественных и зарубежных взглядов на особенности управления дебиторской и кредиторской задолженностью.
Результаты работы. В статье рассмотрена сущность дебиторской и кредиторской задолженности. Описаны особенности по управлению дебиторской и кредиторской задолженностью на отечественных предприятиях. Охарактеризовано учет дебиторской и кредиторской задолженности. Определены основные приемы управления дебиторской и кредиторской задолженностью.
Область применения результатов. Организация и проведение научных исследований об особенностях управления дебиторской и кредиторской задолженностью на отечественных предприятиях с учетом международных стандартов.
Выводы. Надлежащий учет дебиторской и кредиторской задолженности на предприятии любой формы собственности имеет существенное значение, тем самым способствует упорядочению информации, прозрачности, точности и достоверности данных расчетных операций по долговым обязательствам (с дебиторами и кредиторами). Устойчивость финансового положения предприятия является залогом его дальнейшего экономического и финансового роста.
Ключевые слова: дебиторская задолженность, кредиторская задолженность, прибыль, оценка, активы, заемщик.
FEATURES MANAGEMENT THE DEBTOR AND CREDITOR DEBT ON ENTERPRISES OF UKRAINE
Yaremenko L.M., Makarchuk I.M.
The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables.
The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises.
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© Яременко Л.М., Макарчук 1.М., 2017
Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables.
Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and payables at domestic enterprises are described. The accounting of accounts receivable and accounts payable is described. The basic methods of management of accounts receivable and accounts payable are determined.
The field of application of results. Organization and conducting of scientific researches on peculiarities of management of accounts receivable and payables at domestic enterprises taking into account international standards.
Conclusions. Proper accounting of accounts receivable and payables at the enterprise of any form of ownership is essential, thus contributing to the ordering of information, transparency, accuracy and reliability of data on settlement operations for debt obligations (with debtors and creditors). The stability of the financial position of the company is the key to its further economic and financial growth.
Keywords: accounts receivable, accounts payable, income, valuation, assets, borrower.
Urgency of the research. The urgency of the research topic is that the rapid development of market relations in Ukraine is accompanied by increased competition, resulting in rapid growth of the nomenclature and the volume of goods and services production, an increase in the number of business entities, the output of domestic enterprises in international markets for goods and services. In today's market conditions, the financial environment operates and effectively interacts with the settlement system, thereby mediating financial and economic activity. Calculations that are characterized by an active and dynamic nature require some management impacts that are produced in the system of financial management based on the processing of multiple flows of various economic information where the leading role belongs to accounting information.
Such important financial indicators as solvency and liquidity are calculated on the basis of settlement data on settlement debts and, in turn, characterize the financial position of the enterprise, affect the level of their investment attractiveness, creditworthiness, and overall return on business. In Ukraine, the current state can not be characterized as positive. Since working capital is not immobilized in the inventories of inventories, but is concentrated at almost 60% in accounts receivable, half of the sources are also involved in the liability structure of the balance sheet. To overcome this situation is possible upon the introduction of effective financial management systems in enterprises, and in particular, management of accounts receivable and payables.
Actual scientific researches and issues analysis.The notion of the economic essence and features of the classification of receivables and payables, their influence on the financial and economic activity of enterprises in their scientific works were highlighted by Golov S., Stone D., Hitching K., Lischenko O., Kiiretsev G., Borisov A., Butinets F. ., Goretskaya L., Kostyuchenko V., Blank I. and others. Work on domestic and foreign scholars' work, in particular, such as SL, is devoted to the study of problem issues in accounting and auditing accounts receivable and payables. Birch, M.D. Bilyk, O.S. Borodkin, F.F. Bucinets, O.M. Kyashko, V.M. Kostyuchenko, V.V. Kovalev, I.V. Orlov, V.S. Rudnitsky, V.V. Sopko, P.Ya. Khomin, Yu.D. Chatsky, L.M. Yaremenko and others.
Uninvestigated parts of general matters defining. The purpose of the research is to scientifically substantiate the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. The purposefulness of the writing of the article led to the formulation and solution of the following tasks: the accounts receivable and payables were substantiated as an object of accounting, the accounting of accounts receivable and accounts payable, the main methods of management of accounts receivable and accounts payable are described.
The statement of basic materials. Modern business conditions give full freedom to business entities to independently choose markets for products, suppliers and contractors, and to find sources of funding. Judging by this, particular attention among the theorists, practitioners and scholars is paid to the mutual settlements of the enterprise in the financial environment. In recent years one of the most complex and controversial issues that caused the problem is non-payment account receivables and payables (settlements with debtors and creditors). Accounts receivable and payables are the most important tool in the system of cash flow management and efficiency of their use, supporting the daily solvency of the enterprise. Effective management of accounts receivable and accounts payable business means a clear understanding of the content and classification criteria that have to be versatile and especially user friendly accounting solution accounting tasks and solving situations.
Methodological bases of formation of accounting information receivables and disclosure in the financial statements are set forth (standard) accounting 10 «Receivables», which is used allowing for the evaluation and disclosure of receivables established other provisions (Standard) [9]. In accordance with this Provision, receivables are recognized as an asset if there is a probability that the enterprise will obtain future economic benefits and its amount can be reliably determined [9].
The contents of receivables in the financial statements determines the state of emergency (S) 1 «General Requirements for Financial Reporting,» which presents general requirements for disclosure of receivables. Under the state of emergency (S) 1 in «Accounts payable for goods and services,» states the amount owed to suppliers and contractors for tangible assets, works and services received (excluding debt secured promissory notes) [7].
There are many interpretations of receivables and accounts payable in modern economic literature.
Significant and substantial are the scientific developments of native and foreign economists on the concept of «receivables» in the economic literature. So, Dubrovskaya Ye.V. and Bilyk M.D. in their works highlighted the problematic issues regarding the essence of the concept of «accounts receivable» [4, p. 202-205]; Bereza S.L. and
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Matitsina N.P. focused their attention on the issues of classification of accounts receivable [1, p. 32-37], Veriga Yu.A. and Lischenko O.G. devoted their attention to the analysis of accounts receivable [3, p. 112]; Momot T. and Savchuk V.P. analyzed the problems of management of receivables in the conditions of the financial crisis [6, p. 211]. Yaremenko L.M. in her writings focused attention on the problems of management of accounts receivable and determined the features of accounting for receivables at native enterprises [10, p. 123-130].
For the normal functioning of all sectors of the economy it is necessary to have reliable and complete information about the financial condition of the enterprise, and especially on accounts payable. Discussions among scientists and economists on the definition of payables continue to this day.
Theoretical physicist A.B. Borisov under the accounts payable understands cash funds temporarily subordinated to the company, the firm, which are subject to return to the legal or physical person in which they are borrowed and which they have not paid [2, p.437].
Definition of accounts payable by different authors varies from a rather traditional definition, such as: «payable debt» to so-called original ones, such as: «expected outflow of cash or other resources» or «failure of the subject of potential income.» Recent thoughts are most fully expressed in a fairly typical definition: «payables - a preliminary failure of the subject of potential income or future economic benefits in favor of other entities in accordance with the existing present obligation arising from previous business operations or other events».
The above definition of «payables» confirms the view that there are many differences regarding the definition of this concept. Most economists consider payables as cash, and some of them account for part of the property or form of payment for goods and services, but nobody is inclined to believe that payables are a part of the capital's circulation. As the elements of the capital's circulation are part of the continuous flow of economic operations. Procurement leads to an increase in fixed assets, inventories that have an impact on accounts payable, production leads to an increase in finished products, sales - to the growth of receivables and cash. This cycle of operations repeatedly repeated and as a result leads to cash receipts and payments.
Thus, we came to the conclusion that the concept of «accounts receivable» is similar to the concept of «funds in the calculations», which in turn means material resources that are not paid by contractors, or cash withdrawn from the circulation of funds. Accounts payable is the amount to be paid by the debtor for the value received from the supplier, the services rendered, the time worked, the salary, payments with the budget and extrabudgetary funds, etc.
Synthetic accounting for receivables is carried out on accounts 36 «Payments with customers and customers», 38 «Provision of doubtful debts» and 37 «Payments with different debtors» in the following subaccounts: 371 «Settlements on issued advances», 372 «Settlements with reporting entities» 374 «Payments for claims», 375 «Payments for damages». Current accounts receivable are recorded in the accounts 36 «Payments with customers and customers», and in the account 37 «Payments with different debtors».
The register of analytical accounting of settlements with debtors is a register of debtors. It shows the names of the debtors, the date and the document certifying the occurrence of the debt, the amount, date and document certifying the repayment of accounts receivable.
An analytical account of long-term receivables is conducted for each debtor, by types of debt. The register of analytical accounting is a register of debtors.
With regard to accounting for debt for property transferred to a financial lease, then analytical accounting is conducted under each financial lease agreement.
To account for current payables, 6 classes are assigned: 60 «Short-term loans», 61 «Current debt for long-term liabilities», 62 «Short-term promissory notes issued», 63 «Payments with suppliers and contractors», 64 «Payments for taxes and payments «, 65» Insurance payments «, 66» Payments calculations «, 67» Calculations with participants «, 68» Settlement of other operations «[8].
The management of accounts receivable and accounts payable includes:
- substantiation of the possibility of occurrence of receivables and accounts payable;
- Definition of a loan and collection policy for different groups of buyers (suppliers) and types of products;
- Analysis and ranking of buyers (suppliers) depending on the volume of purchases, history of credit relations and the proposed payment terms;
- control of settlements with debtors (creditors) for deferred or overdue debts and studying the reasons for non-compliance with contractual discipline;
- timely determination of methods of accelerating circulation of circulating assets and reducing bad debts;
- provision of terms of sales guaranteeing the receipt of funds;
- forecast of cash receipts from debtors on the basis of coefficients of collection.
The main methods of managing receivables and accounts payable are:
- analysis of orders, registration of settlements and establishment of the nature of receivables and payables;
- ABC - analysis with respect to debtors;
- analysis of debts by type of products for the purpose of determining the goods incapacitated in terms of goods;
- estimation of the real value of the existing receivables and accounts payable;
- reduction of receivables on the amount of bad debts;
- control over the ratio of accounts receivable and payable;
- determining the specific sizes of discounts for early payment;
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- estimation of possibility of factoring - sale of accounts receivable [5].
Conclusions. Thus, we came to the conclusion that the concept of «accounts receivable» is similar to the concept of «funds in the calculations», which in turn means material resources that are not paid by contractors, or cash withdrawn from the circulation of funds. Accounts payable is the amount to be paid by the debtor for the value received from the supplier, the services rendered, the time worked, the salary, payments with the budget and extrabudgetary funds, etc. The proper organization of accounts receivable and accounts payable at the enterprise of any form of ownership is essential, thereby contributing to the ordering of information, transparency, accuracy and reliability of the data of settlement operations for debt obligations (with debtors and creditors). The stability of the financial position of the company is the key to its further economic and financial growth.
Список викорситаних джерел
1. Береза С.Л. Проблема визначення деб/торськоУ заборгованост! в облку / С.Л. Береза // Всник ЖДТУ. Серя: ЕкономЫн науки: зб. наук. пр. - 2003. - №4 (26). - С.32-37.
2. Борисов А.Б. Большой экономический словарь / А.Б. Борисов. - М. : Кн. мир, 1999. - 895 с.
3. Верига Ю.А. Бухгалтерський облк i аудит. Терм1нолог1чний украУнсько-росШсько-англшський словник/Ю.А. Верига, В.Л. 1щенко, Т.В. Гладких та н. - КиУв: «Центр учбовоУлтератури», 2012. - 292с.
4. Дубровська С. В. Дослдження сутност'1 поняття «Дебторська заборговансть» / С. В. Дубровська // Всник Сумського державного унверситету. Серя: Економка: зб. наук. пр. - 2012. - №2.- С. 202-205.
5. Л'тошко Т.В.Управл1ння дебторською та кредиторською заборгованстю [Електронний ресурс] //Режим доступу: http://www.zgia.zp.ua/gazeta/evzdia_4_088.pdf
6. Момот Т.В. Фнансовий менеджмент / Т.В. Момот; Харквська нацональна академ'я мського господарства. - Ки'(в: Центр учбовоУлтератури, 2011. - 712 с.
7. Нацональне положення (стандарт) бухгалтерського облку 01 «Загальн вимоги до фнансовоУ звтностi»: затв. наказом МФУ вд 07.02.13 р. №73. [Електронний ресурс] // Режим доступу : www.zakon.rada.gоv.ua.
8. План рахунюв бухгалтерського облку актив'т, капталу, зобов'язань i господарських операцй п1'дприемств i оргашзацш [Електронний ресурс]: затверджено наказом Мiнiстерства фнанав Укра'Уни вд 30.11.1999 №291 iз змнами i доповненнями - Режим доступу: http://zakon1.rada.gov.ua/cgi-bin/laws/main.cgi.
9. Положення (стандарт) бухгалтерського облку 10 «Дебторська заборговансть» [Електронний ресурс]: положення затв. МФУ вiд 25.10.10 № 725/4018. - Режим доступу: http://zakon.rada.gov.ua/cgibin/ laws/main.cgi. - Законодавство Укра'ни.
10.Яременко Л.М. Формування обл'ково-анал'тичноУ iнформацiУ в управлiннi дебторською заборгованстю пiдприемства /Л.М. Яременко //Економiчний всникунверситету: зб!рник наукових праць учених та аспiрантiв. - 2017. - Вип.32/1. - С.123-130.
References
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ДАНI ПРО АВТОР1В
Яременко Людмила Миха^вна, кандидат eK0H0Mi4HMx наук, доцент кафедри облку i оподаткування
e-mail: 1luda1@rambler.ru
Макарчук 1нна Миколавна, кандидат економiчних наук, доцент кафедри фшанав,
e-mail: makarchyck-inna@mail.ru
баншськоТ справи та страхування
ДВНЗ «Переяслав-Хмельницький державний педагопчний унiверситет iMeHi Григорiя Сковороди» вул. Сухомлинського, 30, м. Переяслав-Хмельницький, Кивська обл., Украша, 08401
Данные об авторАХ
Яременко Людмила Михайловна, кандидат экономических наук, доцент кафедры учета и налогообложения e-mail: 1luda1@rambler.ru
Макарчук Инна Николаевна, кандидат экономических наук, доцент кафедры финансов, банковского дела и страхования
e-mail: makarchyck-inna@mail.ru
ГВУЗ «Переяслав-Хмельницкий государственный педагогический университет имени Григория Сковороды» ул. Сухомлинского, 30, г. Переяслав-Хмельницкий, Киевская обл., Украина, 08401
DATA ABOUT THE AUTHORS
Liudmyla Yaremenko, candidate of economic Sciences, assistant professor of accounting and taxation e-mail: 1luda1@rambler.ru
Inna Makarchuk, candidate of economic Sciences, assistant professor finance, banking and insurance, e-mail: makarchyck-inna@mail.ru
SHEE «Pereiaslav-Khmelnytsky Hrygorii Skovoroda State Pedagogical University» Str. Sukhomlinsky 30, Pereyaslav-Khmelnitsky, 08401, Ukraine
