THE IMPACT OF RECEIVABLES ON THE CREATION OF STOCKS AT THE ENTERPRISES OF THE EARTH
Article Sidebar
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International (CC BY 4.0) license, which permits unrestricted use, distribution, and reproduction of the content in any medium, providing that the original author and source are credited.
Main Article Content
Abstract
The article deals with the concept of receivables at the enterprise. The receivables are defi ned as a segment of working capital of the enterprise. Th e article reveals how accounts receivable influence the accumulaton of reserves by considering the concept of commodity credit. The general concepts of accounting at enterprises of foreign economic activity are analyzed. The influence of the national currency rate on the state of accounts receivable at Ukrainian enterprises is investigated. It is also deternined that for business entities providing commercial loans to buyers, the accounts receivable is a requisite for refl ecting the company performance, an important advantage of clinker, a tool for increasing sales.