THE ROLE OF INTERNAL MANAGEMENT OF ACCOUNTS PAYABLE AND RECEIVABLE IN THE MANAGEMENT OF TRADING NETWORKS OVERTRADING

E. A. Bobkova and E. A. Karpov

Russian Journal of Industrial Economics, 2015, issue 2

Abstract: The paper is studying the problem of management of accounts payable and receivable inside a holding, its influence on liquidity and reduction of cash deficiency, when a company is in overtrading. Special attention is given to description of the basic types of cash flow movement inside a holding and the detailed analysis of accounting reporting. A simplified example of forming the consolidated turnover indicators for the case of a holding’s accounts payable and receivable. One of the elementary methods of rationing the current assets is employed. The author accentuates the efficiency of the management of overtrading in a trading network in its initial stage in the form of applying the internal management of accounts payable and receivable.

Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ecoprom.misis.ru/jour/article/viewFile/353/347 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:353

DOI: 10.17073/2072-1633-2011-2-62-66

Access Statistics for this article

More articles in Russian Journal of Industrial Economics from MISIS
Bibliographic data for series maintained by Главный контакт редакции ().