Basic aspects of accounting and analytical support of company debt management

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Chornenka O. B. № 1 (52) 226-234 Image Image

The article presents the essence of accounting and analytical support of company debt management. Methods of analysis of the company debt to manage it have been studied. The purpose, object, subjects, task, key trends of analysis of company debt have been defined. In order to form an effective policy of company debt management we have developed a system of indicators (results from investment in receivables, result of maintenance of payables, the level of efficiency of investment in receivables, efficiency level of payable maintenance, the total level of effectiveness of debt accumulation on the balance sheet) that enable enterprises economists to assess the impact of detention on the balance sheet both certain types of debts (receivables or payables) and its total value.

Keywords: accounting and analytical support, management, receivables, payables, analysis.


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