Accounting and analytical support for the management of settlements with buyers and customers for goods

Анотація

The integration of domestic business into the global economic space necessitates the provision of effective accounting and analytical support, enabling the transformation of primary data on settlements with buyers and customers for shipped goods into strategically significant information for managerial decision-making. In conditions of financial instability and a shortage of liquid resources, accounts receivable for realized goods cease to be merely an accounting category and become an object of the management system. The lack of a systemic approach to monitoring counterparties’ payment discipline, the imperfection of methods for assessing the allowance for doubtful accounts, and the low level of automation of analytical procedures lead to the erosion of working capital tied up in commodity supplies and to a decline in business entities’ financial stability. Moreover, the digitalization of the accounting environment requires developing new models of interaction between the accounting department and commercial units. Consequently, the research and development of methods to optimize the accounting reflection and analytical interpretation of settlements with buyers and customers are practically significant for ensuring the long-term sustainable development of enterprises. The purpose of the article is to substantiate the theoretical foundations and develop methodological recommendations for improving the accounting and analytical support for managing settlements with buyers and customers for goods at an enterprise. During the research, methods of comparison, analysis, theoretical, and logical generalization were applied. The methodological basis was the dialectical research method. The article explores the theoretical and methodological foundations for accounting and analytical support in managing customer settlements for goods. The economic essence of accounts receivable for goods as a dynamic management object within the enterprise’s financial security system is clarified. A methodological model for accounting and analytical support in managing settlement processes for goods is proposed, which combines financial accounting methods with strategic analysis tools (ABC-XYZ analysis, scoring models, monitoring of DSO and CEI indicators). Ways to improve accounting policies in terms of automating control over credit limits and algorithms for forming expected credit loss (ECL) provisions are substantiated. It has been proven that implementing the developed recommendations optimizes the working capital structure and increases the enterprise’s liquidity under market turbulence. Keywords: settlements with buyers and customers, goods, automation, enterprise management system, accounting and analytical support, integrated model.

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