Factors of impact on dynamics and quality of accounts receivable of enterprise: theoretical aspect

Анотація

The article summarizes the views of researchers on the factors that impact accounts receivable of enterprises. Systematization of factors of impact on the dynamics and quality of accounts receivable of enterprises has been scientifically proved. In order to provide the most capable system of accounts receivable management at enterprises, it is proposed to consider the system of factors of impact on its quality at the macro and micro levels that will allow regulate the debt relationship between the company and contractors quicker. Thus, system of factors has been improved, the leading role of which belongs to economic factors, which impact can be quantified.The list and analysis of factors influencing the dynamics and structural changes of accounts receivable are proposed to carry out taking into account the quality of accounts receivable for goods (work, services). The share of overdue debt in the total account receivable of the enterprise is proposed to be the main indicator of quality.Parameters that characterize the main factors of impact on dynamics and quality of accounts receivable of enterprises have been defined. Macro indicators are derived from official statistic sources. The indicators that characterize micro factors can be calculated according to accounting data of enterprises.

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