MAIN ISSUES OF MANAGEMENT OF THE CUSTOMER AND CREDIT-TORK ENTERPRISE DEBT
- Authors: Melnikov M.A.1, Romanova Y.R.1
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Affiliations:
- Samara National Research University
- Issue: Vol 8, No 1 (2017)
- Pages: 13-16
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/6311
- DOI: https://doi.org/10.18287/2542-0461-2017-8-1-13-16
- ID: 6311
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Abstract
The article analyzes the issues of debt management of an enterprise, examines the reasons for the emergence of debts and ways to work with them. The classification of the debt is given. The control over the movement of accounts receivable and payable is necessary to improve the settlement and payment discipline, while an important factor in the control is the turnover of receivables and payables.
About the authors
M. A. Melnikov
Samara National Research University
Author for correspondence.
Email: lionernew@gmail.com
Yu. R. Romanova
Samara National Research University
Email: lionernew@gmail.com
References
- Civil Code of the Russian Federation [Grazhdanskiy Kodeks Rossiyskoy Federatsii:]: Federal Law of November 30, 1994 No. 51-FZ (as amended on 08/03/2015 № 42-ФЗ). Retrieved from: http://www.consultant.ru/
- document/cons_doc_LAW_[in Russian].
- Voronina L.I. Problemy ucheta kreditorskoy zadolzhennosti [Problems of Accounting of Accounts Payable]. In: Vestnik MGLU [Vestnik MGLU], 2014, Issue. 6 (692), pp. 33–54 [in Russian].
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