Formation of accounting and accounting information to predict the risk of doubtful receivables of the holding
Kelchina N.V.1
1 АНО ВО «Институт деловой карьеры»
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Journal paper
Economics and society: contemporary models of development (РИНЦ)
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Volume 7, Number 1 (January-March 2017)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=30296454
Cited: 2 by 24.01.2023
Abstract:
In this article, a methodology for forecasting the risk of occurrence of doubtful accounts receivable of an agricultural holding was developed and justified. The toolkit for making decisions regarding the receivables of the agro-holding is considered. The form of the report on the doubtful accounts receivable of the agroholding was developed. Recommendations are given on the use of specialized Internet resources for the implementation of sufficient information on the counterparty. The purpose of the article is to consider the formation of accounting and reporting information for forecasting the risk of occurrence of doubtful accounts receivable of the agricultural holding. Methodology. In the article, in the methodological aspect, modern theories of market economy, development and regulation were used; methods of structural and functional analysis and systems approach, groupings, graphical and tabular methods, a system of economic laws and scientific assumptions. Results. Thus, the purpose of managing receivables from agricultural enterprises is not only to check the status of accounting and reporting of agricultural holdings, but also to develop recommendations for their improvement. Conclusions / significance. The basis for the planning of accounts receivable is the organization of an operational and accounting system at the enterprise, which reflects the complete information on customers, activities, specific products, materials or services in the context of each contract entered into.
Keywords: agroholding, agribusiness, receivables, doubtful accounts receivable, forecasting of receivables, report on doubtful receivables
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