What Is the Experience of Companies in Accounting for Impairment of Receivables?

Paseková, Marie; Otrusinová, Milana; Dolejšová, Miroslava; Crhová, Zuzana

doi:10.46585/sp29021068

Cited by 2 publications

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“…Thus, researchers M. Paseková et al (2021) determine that receivables constitute a significant part of the current assets of enterprises, and should be investigated and analysed constantly, and at different levels. The authors note that a significant excess of receivables indicates great financial difficulties of the enterprise and reflects the critical need to find additional financing (attraction of investments) (Paseková et al, 2021). Moreover, according to Ukrainian scientists A.P.…”

Section: Introductionmentioning

confidence: 99%

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2023

Scientific Bulletin of Mukachevo State University Series “Economics”

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The study of the influence of socio-demographic factors on the development of marketing communications is relevant, as it helps businesses to interact more effectively with the changing needs and behaviour of consumers in the context of global demographic changes. The purpose of this study was to investigate marketing communications that are preferred by different segments of the population. During the study, the following methods were used: analysis of statistical data, logical, graphic, and generalization methods. The study covers various categories of families and their influence on the consumption and perception of advertising. Large families, Muslims, gay people, and serial monogamists were found to have their own unique characteristics and preferences in advertising. Specifically, large families can be targeted by advertising aimed at children's goods and services, which can be encountered while walking with children. Muslim families who are allowed to have multiple wives may be interested in advertising that reflects the values and needs of this religious group. Gay people and serial monogamists may show a greater interest in branded clothing and higherpriced goods. Furthermore, the age and income level of the population influence the perception of advertising. Young and middle-aged people may be more trusting of advertising, while older people may show less trust in it. It was also found that advertising in the media and Internet advertising are effective channels of communication with various categories of the population. The results of the study can be used to adjust marketing strategies, from the correction of advertising messages to the selection of platforms for advertising promotion, which, considering the demographic characteristics of the target audience, can significantly increase the effectiveness of marketing activities and business profitability

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Section: Introductionmentioning

confidence: 99%

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2023

Scientific Bulletin of Mukachevo State University Series “Economics”

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Improvement of accounting and tax accounting of receivables

Stender¹

2023

Scientific Bulletin of Mukachevo State University Series “Economics”

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The relevance of this study is determined by the fact that the importance of effective management of receivables for ensuring financial stability is considered. Reducing the risk of insolvency, improving liquidity, increasing current assets, strengthening trust and reputation, as well as macroeconomic impact are the key mechanisms through which effective management of receivables contributes to the financial stability of enterprises and the country as a whole. The purpose of this study was to find ways to improve work with receivables of enterprises operating in the Khmelnytskyi region of Ukraine. As a work methodology, such research tools as analysis, synthesis, and PESTEL analysis were chosen. The results of the study demonstrated that it is critically important for any enterprise to be able to efficiently record its receivables to avoid the risk of receiving tax fines and interest charges. By implementing new mechanisms for improving accounts receivable accounting, enterprises can obtain more accurate financial reporting, improve cash flow management, ensure timely payment of services and goods from customers, improve compliance with Ukrainian tax legislation, which leads to an increase in their economic efficiency. Accounting for receivables also considers the accounting of customers’ credit ratings, which gives companies an idea of the areas of development and serves as the basis for work on managing funds. Moreover, a well-established business process, from the standpoint of avoiding the appearance of debts due to the improvement of tax and accounting, can also help the government of Khmelnytskyi region to collect taxes more effectively (timely and in full) and promote the development of public infrastructure and the provision of services in the region. The significance of the obtained results lies in the potential contribution to the construction of a stronger and more stable financial system of the Khmelnytskyi region

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What Is the Experience of Companies in Accounting for Impairment of Receivables?

Cited by 2 publications

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Improvement of accounting and tax accounting of receivables

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