Методика проведення аналізу дебіторської заборгованості суб’єктів господарювання
Methods of Analysis of Accounts Receivable of Economic Entities

Summary/Abstract: Aim of this paper is to develop common methodological approaches to the analysis of accounts receivable of economic entities. In accordance with this goal, the features of the formation of the economic concept of accounts receivable, the model technique analysis of receivables were investigated by the author. The paper presents the author's model technique analysis of receivables, which ensures consistency and its complexity, and has four phases: 1) identification of objects, goals, objectives, selecting methods of analysis; 2) the collection and preparation of data sources needed for analysis; 3) quantitative and qualitative analysis of accounts receivable; 4) the final stage. The main indicators that characterizing the state of receivables were systematized, the algorithm for calculation on the basis of the range of values in the encoding entity's financial statements to reflect changes made by provisions of national accounting standard was improved. We suggested analyzing the liquidity of debt by comparing by comparing receivables and liabilities of the company based on the terms of their maturity. It will give the opportunity to develop effective ways of credit and enterprise policy. Thorough and objective analysis of accounts receivable is one of the main finding of reserves to improve the financial situation of enterprises and serves as the basis for developing effective solutions in the area of accounts receivable. This is due to the need to justify the benefits of scientific approaches to study the problem and developing the model of methods of analysis of receivables.

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