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Creation of the reservoir for domestic navigations as a elements of debitor’s government management

Author

Listed:
  • Julia Zhukova
  • Marina Volyk

    (Borys Grinchenko Kyiv University
    Borys Grinchenko Kyiv University)

Abstract

The theoretical and methodical aspects of management of accounts receivable organization on the basis of creating a reserve for doubtful debts are elucidated in the work. Considered methods of calculating the sum of the reserve of doubtful debts. Characterized differences between accounting and tax accounting provisions for doubtful debts. Instability and insufficiency of the development of Ukraine's economy, the international financial crisis increase the problems encountered in the system of relations between economic entities regarding commercial lending. Accounts receivable is an integral part of the sales activity of any enterprise.

Suggested Citation

  • Julia Zhukova & Marina Volyk, 2018. "Creation of the reservoir for domestic navigations as a elements of debitor’s government management," European scientific journal of Economic and Financial innovation, "European Association of Economists", vol. 1(1), pages 51-57, November.
    • Handle: RePEc:efn:journl:v:1:i:1:y:2018:p:51-57
    DOI: 10.32750/2018-0106
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    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • L23 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Organization of Production

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