Relevant bibliographies by topics / Profitability of accounts receivable

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Academic literature on the topic 'Profitability of accounts receivable'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 May 2022

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Journal articles on the topic "Profitability of accounts receivable"

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Rahayu, Ketut Eny, C. Ardina, and M. Sumartana. "Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (October 30, 2020): 152–57. http://dx.doi.org/10.31940/jasafint.v3i2.2144.

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The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation. The analysis technique used descriptive/qualitative analysis techniques using financial ratio formulas. The results of this study indicate the number of account receivables that are due and not yet collected is still relatively large. The large number of uncollectible accounts results in less turnover of accounts receivable into cash and this causes the average collection days for accounts to be longer. The longer time for collecting accounts receivable will produce a higher risk of bad debts due to the increasing number of outstanding accounts receivable and lowering the hotel receivables collection ratio. In 2017, 2018, and 2019 the arrears ratio calculation results are 8%, 12%, and 11%. Meanwhile, the results of the calculation of the billing ratio in 2017, 2018, and 2019 are 92%, 88% and 89%. The existence of uncollectible accounts which is quite large from year to year has a bad effect on profitability because of the inefficient collection of accounts receivable by hotels which causes the capital invested in receivables to be higher.
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Pratama, I. Wayan Yoga Mila, I. Dewa Made Mahayana, and I. M. S. A. Jaya. "The Effect of Cash Turnover and Accounts Receivable Turnover on Profitability of Food and Beverage Companies on the IDX." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (October 13, 2021): 137–42. http://dx.doi.org/10.31940/jasafint.v4i2.137-142.

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This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant effect between cash turnover on company profitability, then there is no effect There is a significant relationship between accounts receivable turnover on profitability and there is a positive and significant effect between cash turnover and accounts receivable turnover simultaneously on the company's profitability.
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Manurung, Amran. "PENGARUH PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)." Visi Sosial Humaniora 2, no. 1 (June 28, 2021): 99–115. http://dx.doi.org/10.51622/vsh.v2i1.375.

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This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The method in analyzing data by using multiple linear regression. The results of the study showed that the influence of sales did not have effect on profitability, while the influence of account receivables turnover have significant effect on profitability. Simultaneously the influence of sales and accounts receivable turnover has significant effect on profitability.
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Supriadi, H., W. P. Sapta, and Hj Aslichah. "PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 1 (February 25, 2018): 39–47. http://dx.doi.org/10.32492/eba.v4i1.619.

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This study aims to identify and analyze the influence of cash turnover and accounts receivable turnover simultaneously, identify and analyze the effect of cash turnover and accounts receivable turnover of the economic profitability partially, and determine the dominant factor affecting the economic profitability. This research was conducted in cooperation with the reason that the Cooperative is a service company and trade. This research was conducted quantitative descriptive approach. The data collection is done by means of documentation and interviews were unstructured. The data used are secondary data derived from study subjects. The analytical method used is multiple linear regression with Ordinary Least Square method. The findings of this study include are: a significant difference between cash turnover and accounts receivable turnover of the economic profitability simultaneously. a significant difference between the cash turnover receivables turnover against economic profitability partially. Receivables turnover is a dominant factor affecting the economic profitability.
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Efriyenty, Dian. "ANALYSIS OF DEBT SHORT TERM AND RECEIVABLE TURNOVER ON THE PROFITABILITY OF MANUFACTURING COMPANIES." Khazanah Multidisiplin 1, no. 2 (November 30, 2020): 175–82. http://dx.doi.org/10.15575/km.v1i2.10343.

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ABSTRACTBased on the survey results for the last 3 years, data on food companies and the minimum turnover of accounts receivable and debt has increased and this has an impact on taking profits in the form of assets. These things can have an impact on the investment invested in shareholders. The purpose of this study is to assess the effect of short-term debt and accounts receivable turnover on asset returns. The samples in this study were 8 companies in the 2015-2019 period. The results of t-test analysis partially show that short-term debt does not have a significant effect on profitability, receivables turnover has a significant effect on profitability. Keywords: short-term debt, accounts receivable turnover, profitability
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Wahyuni, Dwi, and Ni'mah Ni'mah. "Analisis Investasi dalam Piutang dan Pengaruhnya Terhadap Rentabilitas Pada PT Bank Pembiayaan Rakyat Syariah Lantabur Jombang." Business and Accounting Education Journal 2, no. 1 (April 30, 2021): 1–9. http://dx.doi.org/10.15294/baej.v2i1.45097.

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This study aims to examine the effect of the investment variable in accounts receivable on profitability at PT. BPRS LantaburJombang. This researcher used quantitative descriptive methods by analyzing the effect of investment in receivables on profitability at PT. BPRS LantaburJombang 2017-2020. Methods of data collection using documentation and interviews. The statistical analysis model used is the simple linear regression model statistical test and the F-test. Based on the analysis of the results above, it shows that the effect of investment in accounts receivable on profitability is very small.
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Ratnasari, Dwi Putri, and Wayan Cipta. "Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI." Jurnal Akuntansi Profesi 12, no. 1 (June 30, 2021): 185. http://dx.doi.org/10.23887/jap.v12i1.31658.

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This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnover and accounts receivable turnover had a significant effect on profitability, (2) cash turnover has a positive and significant effect on profitability, (3) accounts receivable turnover has a positive and significant effect on profitability, this means that overall the size of the company's profitability is influenced by cash turnover and accounts receivable turnover.
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Marlini, Wenny, and Mega Widya Utami. "ANALISIS PERPUTARAN PIUTANG, PIUTANG RATA-RATA DAN RASIO PIUTANG ATAS PENDAPATAN TERHADAP PROFITABILITAS PADA PDAM TIRTA BUMI SENTOSA KABUPATEN KEBUMEN." Jurnal E-Bis (Ekonomi-Bisnis) 3, no. 1 (June 7, 2019): 84–95. http://dx.doi.org/10.37339/e-bis.v3i2.122.

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To determine the effectiveness of the management of accounts receivable, one of them by looking at the management of accounts receivable that is by calculating receivables turnover, average accounts receivable and the ratio of revenue. The calculation aims to determine how the performance of its receivables management. PDAM to manage accounts still less than optimal seen from the accounts receivable turnover decreased means that the longer the company's capital back into cash, average accounts receivable increase means the greater the greater the age of accounts receivable collectibility of accounts receivable and ratio of receivables from increased revenues and reduced income when receivables increase. The solution is to give the author PDAM must control receivables and anticipate the existence of doubtful receivables, then the company needs to provide policies in collection of accounts receivable which the company hopes that customers deposit the payment on time. Results calculation accounts receivable turnover in 2012 was amounted to 5,7 times, and in 2013 was amounted to 5.3 times the mean decreases, average accounts receivable in 2012 was amounted 63 days and in 2013 was amounted to 69 days means increased, and the ratio of receivables on income in 2012 was amounted to 0.1744% and in 2013 was amounted to 0.1888% mean increase. Receivables increased revenue decreased. Results of analysis of receivables turnover PDAM Tirta Bumi Sentosa Kabupaten Kebumen not good, average receivables including unfavorable, and the ratio of receivables on income analysis results are less good too. It can be concluded that the receivables on PDAM Tirta Bumi Sentosa Kabupaten Kebumen not good.
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Firmansyah, Deri, Asep Suryana, Dwinanto Priyo Susetyo, and Ratna Mandasari. "Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017." Jurnal Akuntansi, Keuangan, dan Manajemen 2, no. 2 (March 25, 2021): 151–63. http://dx.doi.org/10.35912/jakman.v2i2.155.

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Purpose: This study aimed to determine the contribution of the influence of Cash Turnover and Accounts Receivable Turnover to profitability either partially or simultaneously in PD. Bank Perkreditan (BPR) Sukabumi City. Research methodology: The data sample used financial reports for 7 years from 2011 - 2017 or n = 28 quarterly report data using a purposive sampling technique. Statistical analysis using t-test and F-test using the EViews 10.0 program. Results: It is found that cash-turnover and accounts receivable turnover positively and significantly impact profitability. This means that together with the independent variables (cash-turnover and accounts receivable turnover affect the dependent variable (profitability). Limitations: The limitation and focus of research studies are limited to analyzing the contribution of cash turnover and accounts receivable turnover followed by its implications for ROA. Contribution: This study's results can be taken into consideration in banking financial reports to pay more attention to cash turnover and accounts receivable turnover in an effort to increase bank profitability. Keywords: Cash turnover, Receivable turnover, Return on Assets How to cite: Firmansyah, D., Suryana, A., Susetyo, D. P., & Mandasari, R. (2021). Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(2), 151-163.
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Anna Eka Gustriyana and Nunung Nurhasanah. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (RETURN ON ASSET) (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 – 2017)." BUANA ILMU 4, no. 2 (May 1, 2020): 44–57. http://dx.doi.org/10.36805/bi.v4i2.1048.

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This study aims to examine the factors (Cash Turnover, Account Receivable Turnover dan InventoryTurnover to profitability ROA Study In Company Property and Real Estate Listed on the IndonesiaStock Exchange) that influence profitability of property and real estate companies listed on theIndonesia Stock Exchange. The results of the study show that variable Cash Turnover has partiallysignificant effect to profitability (Return On Asset), Variable Account Receivable Turnover haspartially significant not effect to profitability ROA and variable Inventory Turnover has partiallysignificant not effect to profitability ROA. Simultaneously variable cash turnover, accountsreceivable turnover, and inventory turnover have a significant effect on profitability ROA.Key WordS: Profitability, ROA, Cash Turnover, Accounts Receivable Turnover, Inventory Turnover Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi profitabilitas perusahaanproperty dan real estate yang terdaftar di BEI. Faktor- faktor tersebut adalah perputaran kas,perputaran piutang dan perputaran persediaan terhadap profitabilitas ROA perusahaan property danreal estate yang terdaftar di BEI. Hasil penelitian menunjukan bahwa variabel Perputaran Kasberpengaruh signifikan terhadap Profitabilitas ROA, Perputaran Piutang tidak berpengaruh terhadapProfitabilitas ROA dan Perputaran Persediaan tidak berpengaruh terhadap Profitabilitas ROA Secarasimultan menunjukan bahwa Perputaran Kas, Perputaran Piutang dan PerputaranKata Kunci: profitabilitas, ROA, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan
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Dissertations / Theses on the topic "Profitability of accounts receivable"

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Chaika, Tetiana. "Profitability of accounts receivable associated with material and service flows: accounting, analytical and logistical approaches (on the example of hotel and restaurant business)." Thesis, NOVA School of Business and Economics, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/39534.

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The specificity of the hotel and restaurant business is the combination of material production and the provision of services as the main activity of companies in this industry. The logistic’s circuit of the hotel and restaurant business is designed taking into account industry specifics and includes the main flows: material and service, as well as auxiliary flows: financial and informational. At the same time, unlike the traditional approach, we consider it expedient to regard the logistic circuit’s service flows of the hotel and restaurant business as the main flows, not auxiliary ones. Financial logistics is an innovative tool for managing cash flows that are directly related to the main flows of the logistics chain (in the case of the hotel and restaurant business, to material and service flows). The success and profitability of the company is largely due to the success of financial logistics management. External stakeholders (investors, lenders, etc.) should be able to take into account financial logistics efficiency when making financial decisions. The financial statements of the UNAS makes it possible to track only the moment values of the financial flows. At the same time, the main indicators by which conclusions can be drawn about the quality of financial logistics management are indicators of accounts receivables and accounts payables (and only such accounts receivables and accounts payables, which are directly related to material and service flows). Profitability of accounts receivable is one of the indicators of the «return on assets» group. This indicator is used much less frequently than the accounts receivable turnover indicators, but it can be very useful in analyzing the effectiveness of logistic financial management. In the framework of the financial logistics of the hotel and restaurant business, we consider only those receivables, that are directly related to material and service flows. In the case of the indicators of profitability and turnover of accounts receivable for products (goods, works, services), the acceleration of turnover is not always accompanied by an increase in the profitability of receivables, and vice versa. In addition, even in the case of coincidence of the trend of these values, the growth rates of the indicators may differ significantly. Both indicators – profitability and turnover of accounts receivables, associated with material and service flows – are indicators of the effectiveness of financial logistics in the field of receivables management. But, their isolated application can’t provide comprehensive information for making management decisions. A comparative analysis of the two considered indicators of the effectiveness of financial logistics – profitability and turnover of accounts receivable for products (goods, works, services) – allows us to empirically form an optimal policy of accounts receivable, which is characteristic of this particular sector of the economy.
Специфікою готельно-ресторанного бізнесу є поєднання матеріального виробництва і надання послуг в якості основної діяльності підприємств даної галузі. Логістичний контур підприємств готельно-ресторанного бізнесу конструюється з урахуванням вищеописаної галузевої специфіки і включає в себе основні потоки: матеріальні та сервісні, а також допоміжні потоки: фінансові та інформаційні. При цьому, на відміну від традиційного підходу, вважаємо за доцільне сервісні потоки логістичного контуру підприємств готельно-ресторанного бізнесу відносити саме до числа основних потоків, а не допоміжних. Фінансова логістика – інноваційний інструмент управління грошовими потоками, безпосередньо пов'язаними з основними потоками логістичного контуру (в разі готельно-ресторанного бізнесу – з матеріальними і сервісними потоками). Успішність і прибутковість компанії багато в чому пов'язана з успішністю управління фінансовою логістикою. Зовнішні зацікавлені особи (інвестори, кредитори і т. д.) повинні мати можливість при прийнятті фінансових рішень керуватися в тому числі і міркуваннями, пов'язаними з ефективністю фінансової логістики. Фінансова звітність НП(С)БО України дає можливість відстежити тільки моментні значення фінансових потоків. При цьому головними показниками, за якими можна зробити висновки про якість управління фінансовою логістикою, є показники дебіторської та кредиторської заборгованості (причому тільки такої дебіторської та кредиторської заборгованості, яка безпосередньо пов'язана з матеріальними і сервісними потоками). Рентабельність дебіторської заборгованості – один з показників групи "рентабельність активів". Даний показник використовується значно рідше показників оборотності дебіторської заборгованості, але він може бути вельми корисним при аналізі ефективності логістичного фінансового управління. В рамках фінансової логістики готельно-ресторанного бізнесу розглядаємо тільки ту дебіторську заборгованість, яка безпосередньо пов'язана з матеріальними і сервісними потоками. У разі аналізованих нами показників рентабельності та оборотності дебіторської заборгованості, далеко не завжди прискорення оборотності супроводжується зростанням рентабельності дебіторської заборгованості, і навпаки. Крім того, навіть у разі збігу тренда цих величин темпи зростання показників можуть істотно відрізнятися. Обидва показники – і рентабельність, і оборотність дебіторської заборгованості, пов'язаної з матеріальними і сервісними потоками – є показниками ефективності фінансової логістики в сфері управління дебіторською заборгованістю. Однак їх ізольоване застосування не може надати вичерпну інформацію для прийняття управлінських рішень. Порівняльний аналіз двох розглянутих індикаторів ефективності фінансової логістики – рентабельності і оборотності дебіторської заборгованості за продукцію (товари, роботи, послуги) – дозволяє емпіричним шляхом сформувати оптимальну політику дебіторської заборгованості, характерну саме для даної галузі економіки.
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Pahkamaa, Tobias, and Oscar Gustén. "Working Capital Efficiency and Firm Profitability : A Quantitative Study of Listed Swedish Firms 2000-2015." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-324750.

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This thesis examines the relationship between working capital efficiency and firm profitability, and how this relationship is affected by economic fluctuations. In the existing literature, the relationship between working capital efficiency and firm profitability has been extensively researched. However, the impact of economic fluctuations on the relationship between working capital efficiency and firm profitability is sparsely researched. To the best of our knowledge, only Enqvist, Graham and Nikkinen (2014) have addressed the impact ofeconomic fluctuations on the relationship between working capital efficiency and firm profitability. This thesis is a replication of their study in another geographical setting, another time period and studying different types of firms. Using a sample of 2,589 firm-year observations of listed Swedish firms for the years 2000-2015, this thesis conducts multiple regression analysis to examine the relationship between working capital efficiency and firm profitability. The findings of this thesis propose that firms can enhance profitability by improving their working capital efficiency. However, the relationship between working capital efficiency and firm profitability does not appear to be significantly affected by economic fluctuations. This thesis contributes to the existing literature by further strengthening the understanding of the relationship between working capital efficiency and firm profitability. In addition, it also adds to the existing literature on the relationship between working capital efficiency and firm profitability in a Swedish context.
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Вонсович, О. О. "Облік, аудит і аналіз дебіторської та кредиторської заборгованості» на прикладі ТОВ «ЕНЕРДЖІ СЕЙВІНГ СОЛЮШН»." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12618.

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У роботі розглядаються: поняття «дебіторська заборгованість», «кредиторська заборгованість» та нормативне регулювання бухгалтерського обліку, теоретичні та практичні засади обліку виробництва та реалізації готової продукції застосування моделей прогнозування та визначення ймовірності банкрутства. За результатами дослідження запропоновані основні напрямки вдосконалення: розширення переліку класифікаційних ознак дебіторської та кредиторської заборгованості, яка може використовуватись підприємствами і забезпечить їм більшу аналітичність та достовірність інформації; конкретизація умов визнання та оцінки дебіторської та кредиторської заборгованості тощо.
Object of research: processes that ensure the effectiveness of the system of accounting, analysis and control of receivables and payables at LLC "Energy Saving Solution". The paper considers: the concept of "receivables", "accounts payable" and regulatory regulation of accounting, theoretical and practical principles of accounting for production and sale of finished products, the use of models for forecasting and determining the probability of bankruptcy. The study proposed main areas for improvement including: expansion of the list of classification features of receivables and payables, which can be used by enterprises and provide them with more analytical and reliable information; specification of conditions for recognition and assessment of receivables and payables, etc.
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Bunda, Olga, and Mariia Pirkhun. "Audit of accounts receivable of the enterprise." Thesis, ФО-П Шпак В. Б, 2016. https://er.knutd.edu.ua/handle/123456789/3128.

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Caster, Paul 1951. "The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331449/.

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The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

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Rogers, Violet C. (Violet Corley). "An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc279326/.

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The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
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Medel, Anthony N. "Accounts Receivable Management Strategies to Ensure Timely Payments in Rural Clinics." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6798.

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Healthcare business leaders in a rural clinic setting can enhance profitability by implementing strategies to ensure timely payments. The purpose of this multiple case study was to examine strategies applied by healthcare leaders in rural clinics to improve profitability. The population included 10 rural clinic managers and billing staff from 5 rural clinics in the southwestern region of the United States. The conceptual framework for this study was Wernerfelt's resource-based value theory. Implementing Yin's multiple-step data analysis process, data from semistructured interviews were transcribed, coded, and analyzed to identify strategies used by rural clinic managers and billing staff to enhance profitability. Four primary themes emerged regarding revenue cycle management that could increase profitability, including developing effective communication between medical providers and billing staff, implementing payment plan strategies, ensuring accuracy of billing claims, and consistently reviewing open receivable accounts. The implications of this study for positive social change include insights for clinic managers in the development of strategies to increase cash from accounts receivables, which may contribute to the financial stability of the clinic and improve the provision of healthcare for citizens of the southwestern region of the United States.
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9

Pedersen, Kristen E. "Sample Size Determination in Auditing Accounts Receivable Using a Zero-Inflated Poisson Model." Digital WPI, 2010. https://digitalcommons.wpi.edu/etd-theses/421.

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In the practice of auditing, a sample of accounts is chosen to verify if the accounts are materially misstated, as opposed to auditing all accounts; it would be too expensive to audit all acounts. This paper seeks to find a method for choosing a sample size of accounts that will give a more accurate estimate than the current methods for sample size determination that are currently being used. A review of methods to determine sample size will be investigated under both the frequentist and Bayesian settings, and then our method using the Zero-Inflated Poisson (ZIP) model will be introduced which explicitly considers zero versus non-zero errors. This model is favorable due to the excess zeros that are present in auditing data which the standard Poisson model does not account for, and this could easily be extended to data similar to accounting populations.
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Фукалова, А. І. "Сутність дебіторської заборгованості, її оцінка та класифікація." Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/33388.

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Дебіторська заборгованість – це сума боргів юридичних та фізичних осіб підприємству та є наслідком господарських операцій, що мали місце в минулому, але підлягають погашенню в майбутньому. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/33388
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Books on the topic "Profitability of accounts receivable"

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United States. Internal Revenue Service. Accounts receivable: Reports catalog. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1992.

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Accounts, Connecticut Auditors of Public. Performance audit report: Accounts receivable. [Hartford, Conn.]: Auditors of Public Accounts, 1999.

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Salek, John G. Accounts Receivable Management Best Practices. New York: John Wiley & Sons, Ltd., 2006.

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Patel, Manish. Maximizing SAP ERP financials accounts receivable. Bonn: Galileo Press, 2010.

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New York (State). Division of Management Audit and State Financial Services. Department of Health, Medicaid accounts receivable. [Albany, NY: The Division, 2001.

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Stein, Randy. Introduction to patient accounts. Independence, Mo: International University Press, 1989.

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New York (State). Division of Audits and Accounts. State University of New York, accounts receivable. [Albany, N.Y.]: The Office, 1985.

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Schaeffer, Mary S. Essentials of credit, collections, and accounts receivable. Hoboken, N.J: John Wiley & Sons. Inc., 2002.

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Bukics, Rosie L. The handbook of credit and accounts receivable management. Chicago, Ill: Probus, 1987.

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National Automated Clearing House Association. Guide to implementing an accounts receivable entry program. Herndon, VA: NACHA, 2002.

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Book chapters on the topic "Profitability of accounts receivable"

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Silva, Titus De. "SP 038 Accounts Receivable." In Integrating Business Management Processes, 398–400. New York, NY : Routledge, 2020.: Productivity Press, 2020. http://dx.doi.org/10.4324/9781003042846-107.

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Okungbowa, Andrew. "Defining FI Accounts Receivable and Accounts Payable." In SAP ERP Financial Accounting and Controlling, 203–61. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_14.

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Oldcorn, Roger. "Accounts Analysis (1) — Growth and Profitability." In Company Accounts, 89–101. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-20131-0_9.

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Oldcorn, Roger. "Accounts Analysis (1) — Growth and Profitability." In Company Accounts, 85–96. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14092-3_8.

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Jelovsek, Frederick R. "Questions for the Patient Accounts/Receivable Manager." In Doctor’s Office Computer Prep Kit, 51–58. New York, NY: Springer New York, 1985. http://dx.doi.org/10.1007/978-1-4612-5100-2_6.

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Lighter, Donald E. "Advantages of Computerized Billing and Accounts Receivable." In Buying Equipment and Programs for Home or Office, 67–70. New York, NY: Springer New York, 1987. http://dx.doi.org/10.1007/978-1-4612-4708-1_11.

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Hao, Mengqi, and Jingzhi Ding. "Decision-Making and Impact of Blockchain on Accounts Receivable Financing." In Lecture Notes in Operations Research, 465–77. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-8656-6_42.

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Ensslin, Leonardo, Gilberto Montibeller Neto, and Marcus Vinicius A. de Lima. "Constructing and Implementing a DSS to Help Evaluate Perceived Risk of Accounts Receivable." In Lecture Notes in Economics and Mathematical Systems, 248–59. Berlin, Heidelberg: Springer Berlin Heidelberg, 2000. http://dx.doi.org/10.1007/978-3-642-57311-8_21.

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Ma, Li-qun, and Yu-xiao Li. "Analysis of Financing Pledged Accounts Receivable in Supply Chain by Duplex Stackelberg Game Models." In Proceedings of the 5th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2014), 111–14. Paris: Atlantis Press, 2015. http://dx.doi.org/10.2991/978-94-6239-100-0_20.

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Lemmens, Régis, and Tomas Vanderbiesen. "Using Customer Profitability and Customer Lifetime Value to Manage Strategic Accounts." In Handbook of Strategic Account Management, 267–86. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118509043.ch12.

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Conference papers on the topic "Profitability of accounts receivable"

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Antysheva, Elena, Tatyana Prishutova, and Viktoria Frolova. "Accounts receivable management in Digital transformation." In DTMIS '20: International Scientific Conference - Digital Transformation on Manufacturing, Infrastructure and Service. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3446434.3446486.

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Zeng, Sai, Ioana Boier-Martin, Prem Melville, Conrad Murphy, and Christian A. Lang. "Predictive modeling for collections of accounts receivable." In the 2007 international workshop. New York, New York, USA: ACM Press, 2007. http://dx.doi.org/10.1145/1288552.1288558.

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Lyovina, Valentina Andreevna. "Methods of improving accounts payable and receivable." In VIII International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-80254.

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Aliu, Besmire, Liridona Ismaili, and Zelfije Osmani. "Accounts Receivable Management to Medium Enterprises in Kosovo." In University for Business and Technology International Conference. Pristina, Kosovo: University for Business and Technology, 2018. http://dx.doi.org/10.33107/ubt-ic.2018.275.

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PEI, Jiaxin. "Research on the Application of Accounts Receivable Financing." In 6th International Conference on Financial Innovation and Economic Development (ICFIED 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210319.048.

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Kuksova, Irina, and N. Bugakova N.S. "METHODOLOGY OF ANALYSIS OF ACCOUNTS RECEIVABLE OF THE ENTERPRISE." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_104-109.

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In modern market relations, no company can avoid the occurrence of receivables. The creditor organization uses it as an extension of the sale of its products, works or services, and the debtor organization considers it as an opportunity to use additional working capital. Accounts receivable means the funds available to the enterprise that are diverted from the turnover, which has a negative impact on the financial condition of the economic entity. The growth of accounts receivable often leads to a crisis situation in the enterprise. The article considers the nature of accounts receivable, the factors that affect its increase and occurrence, as well as the method of analysis.
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Proskurina, M., and Tatyana Bezrukova. "FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_234-238.

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One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
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Titova, O. V., and V. V. Melikyan. "MANAGEMENT OF ACCOUNTS RECEIVABLE OF MUE «ZELENKHOZ» IN LIPETSK." In STATE AND DEVELOPMENT PROSPECTS OF AGRIBUSINESS Volume 2. DSTU-Print, 2020. http://dx.doi.org/10.23947/interagro.2020.2.205-207.

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Lazich, Yulia V., and Irina N. Popova. "Development of a Telecommunication Company’s Accounts Receivable Management System." In International Scientific and Practical Conference Strategy of Development of Regional Ecosystems “Education-Science-Industry” (ISPCR 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220208.038.

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Liao, Zhigao, Xiaojing Zhao, and Ze Feng. "Analysis on Supply Chain Finance Accounts Receivable Financing Mode Game." In International Conference on Education, Management, Commerce and Society. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/emcs-15.2015.21.

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