PROSPECTS OF DEVELOPMENT OF ACCOUNTING AND ANALYSIS OF RECEIVABLES IN SOLVING THE PROBLEM OF CONTINUITY OF ACTIVITY OF THE ENTERPRISE

Анотація

Introduction. Accounting for receivables is one of the most important components of modern enterprises. This issue is especially relevant in today's volatile market conditions, as many enterprises, especially in the small business sector, have experienced a decline in solvency due to the COVID-19 pandemic and the introduction of quarantine measures. It becomes difficult for companies to ensure a high level of sales and timely repayment of debts by buyers of products. That is why the issue of effective management of receivables is becoming one of the priority tasks of the company today. The purpose of the work is to study the theoretical and practical aspects of accounting for receivables, to summarize the existing problems of accounting and analysis of receivables in conditions of instability and to find ways to solve and improve them. Method (methodology). In the proccess of research were used scientific methods and approaches, in particular, comparisons to study international and national standards in the field of accounting for receivables; the analytical method was used to analyze the performance of the real enterprise, as well as a tabular method for interpreting the analysis in a visual form. Results. Researched and analyzed international and national standards as imperatives for the development of accounting for receivables; the methods of its analysis are generalized. On the basis of the conducted research the problems of accounting of receivables available at domestic enterprises were singled out and the ways of their decision and ways of optimization were offered.

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