Please use this identifier to cite or link to this item: http://ea.donntu.edu.ua:8080/jspui/handle/123456789/27089
Title: ОСОБЛИВОСТІ ЗАСТОСУВАННЯ РОЗРАХУНКІВ У КРИЗОВИХ СИТУАЦІЯХ ТА ПРИ БАНКРУТСТВІ
Other Titles: Особенности применения расчетов в кри­зисных ситуациях и при банкротстве
SPECIFIC FEATURES OF APPLYING CALCULATIONS DURING CRISIS AND BANKRUPTCY
Authors: КРАВЦОВА, О.М.
KRAVTSOVA, E.M.
Кравцова, Е.М.
Keywords: безналичные расчеты
фор­мы расчетов
дебиторская задолженность
обя­зательства
финансовое состояние
платеже­способность
банкротство
денежные обяза­тельства
денежные средства
учет
безготівкові розрахун­ки
форми розрахунків
дебіторська заборго­ваність
зобов'язання
фінансовий стан
пла­тоспроможність
банкрутство
грошові зо­бов'язання
грошові кошти
облік
non-cash payments
forms of payment
receivables
liabilities
financial condi­tion
ability to pay
bankruptcy
liabilities
cash accounting
Issue Date: 2012
Publisher: ДонНТУ
Citation: Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 42. – Донецьк, ДонНТУ, 2012. – 185 с.
Abstract: Досліджено економічну сутність розра­хунків у їх взаємозв'язку із зобов'язаннями та дебіторською заборгованістю, їх роль у формуванні фінансового стану підприємства. Сформульовано підходи до ефективного і доцільного використання форм розрахунків відповідно до складності фінансового стану підприємства. Виявлено особливості використання форм розрахунків у процедурі банкрутства.
Description: The economic essence of calculations in their relation to obligations and receivables, their role in forming the company's financial state has been studied. The statistics of accounts receivable and accounts payable of the dynamics at Ukrainian enterprises confirms the upward tendency of payments crisis, increase of creditor dependence and bankruptcy probability. The examples of the payment order, bill of credit, settlement check, and collection order have shown that every form of non-cash payments is a financial burden, has positive and negative fea­tures, specific features and the effective use sphere. Application of a particular form of pay­ment is conditioned by the financial state of the project management subjects and, in its turn, their use should not lead to the deterioration of compa­ny financial condition. Therefore, during the com­pany financial state analysis it is recommended to use a differentiated approach to the choice of payment methods along with the development of monetary policy and receivables management methods. The most effective form of settlement in crisis is non-cash payments through the system of banks. The forms of payment of a company that is under bankruptcy proceedings as well as a special form of obligations according to the Law of Ukraine "On the reconstruction of the debtor's solvency or declaration of bankruptcy" - liabilities have been studied. It has been determined that at the stage of property disposition when making contracts with customers it is not allowed to use deferred payments, the implementation at discounted prices, bill of credit payment with de­ferred payment. At the stage of rehabilitation it is required to make revenue and expenditures forecasts which is associated with the flow of cash and is confirmed with creditors' repayment schedule. When considering the process of liquidation the example of cash flow on the liquidation ac­count of a bankrupt enterprise has been provided. It is stressed that the source of payment information support is a system of accounting, anal­ysis and operations control related to cashless payments.
URI: http://ea.donntu.edu.ua/handle/123456789/27089
Appears in Collections:Випуск 42

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