Accounts Receivable Analysis as a Tool Used in the Accounts Receivable Control Procedure

Andrei R. Leipi ()
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Andrei R. Leipi: Omsk Branch Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Omsk, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 2, 159-168

Abstract: The article author examines the accounts receivable control procedure efficiency evaluation methods used by the agricultural sector companies. He uses the methods of correlation and regression analysis to prove that it is appropriate to use indicators of the structural differences when doing the research. It is shown how the accounts receivable correlate with the structural changes in the entities’ financing sources.

Keywords: accounts receivable; control procedure; structure variability; financing sources; agricultural sector companies (search for similar items in EconPapers)
JEL-codes: G32 Q14 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110216:p:159-168

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