Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction

Abstract

Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.

Financial and Development Analysis of Y Architectural Design Company

“…The issue of determining the size of a construction company's funds is considered, taking into account the different types of receivables. A methodology for the analysis of receivables in the construction industry is proposed to optimize the size of the receivables of construction companies [6]. In addition, Huang analyses the characteristics of real estate enterprises and the impact of the "three red lines" policy on real estate enterprises and their financial risks, and accordingly proposes strategies to cope with them, such as widening corporate financing channels, improving financial management and strengthening the fine management of costs [7].…”