Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей

Afanasieva, Ecaterina

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dc.contributor.author	Afanasieva, Ecaterina
dc.date.accessioned	2022-09-28T10:54:23Z
dc.date.available	2022-09-28T10:54:23Z
dc.date.issued	2022-04
dc.identifier.isbn	978-9975-155-92-2 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2298
dc.description	AFANASIEVA, Ecaterina. Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей = Development of the methodology for analyzing the turnover of receivables and payables. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 213-219. ISBN 978-9975-155-92-2 (PDF).	en_US
dc.description.abstract	The article is dedicated to the study of existing methods for the analysis of receivables and payables. The author identifies methodological contradictions in the existing approaches to turnover and their lack of information for the purpose of making managerial decisions. The author's methodology for calculating the turnover indicators of accounts receivable and accounts payable, depending on their role in the circulation of funds, is proposed. The calculation of indicators according to the current and proposed methodology is presented, a comparative analysis of the results is carried out, conclusions are drawn. CZU: 657.411.8; JEL: O12; DOI: 10.5281/zenodo.7063845	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	receivables and payables	en_US
dc.subject	analysis, turnover	en_US
dc.subject	turnover rate	en_US
dc.subject	turnover period	en_US
dc.title	Совершенствование методики анализа оборачиваемости дебиторской и кредиторской задолженностей	en_US
dc.title.alternative	Development of the methodology for analyzing the turnover of receivables and payables	en_US
dc.type	Article	en_US