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Название: Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise
Авторы: Selivanova, Natalia
Селіванова, Наталя Миколаївна
Borkovska, Valentyna
Борковска, Валентина
Mykytyuk, Petro
Микитюк, Петро
Holiachuk, Nataliіa
Голячук, Наталія
Huz, Mykhailo
Гузь, Михайло
Zaitsev, Oleksandr
Зайцев, Олександр
Ключевые слова: Accounting
Settlements
Agricultural enterprise
Management
Automated accounting systems; Foreign suppliers; Foreign economic activity (FEA); Global digitalization
Дата публикации: 2022
Издательство: Academic Research Publishing Group
Библиографическое описание: Selivanova N. Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise / N. Selivanova, V. Borkovska, P. Mykytyuk, N. Holiachuk, M. Huz, O. Zaitsev // Journal of Agriculture and Crops. 2022. Vol. 8, № 3. - P. 152 - 163.
Краткий осмотр (реферат): In the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.
URI (Унифицированный идентификатор ресурса): https://ideas.repec.org/a/arp/ajcarp/2022p152-163.html
https://doi.org/10.32861/jac.83.152.163
https://arpgweb.com/journal/journal/14
http://dspace.opu.ua/jspui/handle/123456789/13183
ISSN: 2413-886XE
2412-6381
Располагается в коллекциях:Статті каф. ОАіА

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