Please use this identifier to cite or link to this item: http://ea.donntu.edu.ua:8080/jspui/handle/123456789/27089
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dc.contributor.authorКРАВЦОВА, О.М.-
dc.contributor.authorKRAVTSOVA, E.M.-
dc.contributor.authorКравцова, Е.М.-
dc.date.accessioned2014-07-10T08:54:13Z-
dc.date.available2014-07-10T08:54:13Z-
dc.date.issued2012-
dc.identifier.citationНаукові праці Донецького національного технічного університету. Серія: економічна. Випуск 42. – Донецьк, ДонНТУ, 2012. – 185 с.en_US
dc.identifier.urihttp://ea.donntu.edu.ua/handle/123456789/27089-
dc.descriptionThe 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.en_US
dc.description.abstractДосліджено 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.en_US
dc.publisherДонНТУen_US
dc.subjectбезналичные расчетыen_US
dc.subjectфор­мы расчетовen_US
dc.subjectдебиторская задолженностьen_US
dc.subjectобя­зательстваen_US
dc.subjectфинансовое состояниеen_US
dc.subjectплатеже­способностьen_US
dc.subjectбанкротствоen_US
dc.subjectденежные обяза­тельстваen_US
dc.subjectденежные средстваen_US
dc.subjectучетen_US
dc.subjectбезготівкові розрахун­киen_US
dc.subjectформи розрахунківen_US
dc.subjectдебіторська заборго­ваністьen_US
dc.subjectзобов'язанняen_US
dc.subjectфінансовий станen_US
dc.subjectпла­тоспроможністьen_US
dc.subjectбанкрутствоen_US
dc.subjectгрошові зо­бов'язанняen_US
dc.subjectгрошові коштиen_US
dc.subjectоблікen_US
dc.subjectnon-cash paymentsen_US
dc.subjectforms of paymenten_US
dc.subjectreceivablesen_US
dc.subjectliabilitiesen_US
dc.subjectfinancial condi­tionen_US
dc.subjectability to payen_US
dc.subjectbankruptcyen_US
dc.subjectliabilitiesen_US
dc.subjectcash accountingen_US
dc.titleОСОБЛИВОСТІ ЗАСТОСУВАННЯ РОЗРАХУНКІВ У КРИЗОВИХ СИТУАЦІЯХ ТА ПРИ БАНКРУТСТВІen_US
dc.title.alternativeОсобенности применения расчетов в кри­зисных ситуациях и при банкротствеen_US
dc.title.alternativeSPECIFIC FEATURES OF APPLYING CALCULATIONS DURING CRISIS AND BANKRUPTCYen_US
dc.typeArticleen_US
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