Food Industry <br />Economics

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


ANALYSIS OF APPROACHES TO ESSENCE AND CLASSIFICATION OF ACCOUNT RECEIVABLE OF ENTERPRISE

Kuprina N.;Rudiuk I.

Key words: account receivable;classification;assets;floating capital;management

Page: 24-32

Abstract

In the article the analysis of modern approaches has been conducted in relation to determination of
essence of category "account receivable" and their classification with the aim of further realization of their
effective administrative accounting and effective management of floating capital of enterprise. The
research showed plenty of approaches of scientists both to determination of essence of account receivable
and to its classification according to separate characteristics but this element of floating capital is very
important nowadays because it has considerable specific gravity in structure and represents the distraction
of turnover means from the capital of enterprise.


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