METHODS OF THE ANALYSIS OF THE DEBTS RECEIVABLE: MODERN ASPECT

Nowadays one of the most important questions of the financial accounting is not only accounting but the analysis of debts receivable as well. The results of the analysis can influence the financial condition, competitiveness, volume and structure of the money stock and velocity of the enterprise cash circulation. The efficiency of management of debts receivable of the economic entity depends on carrying out of its sub- stantial and systematic analysis. The importance of the debts receivable analysis increases in the period of inflation, when the immobilization of the own funds becomes quite unprofitable. The analysis of the economic publications concerning the question of the debts receivable analysis has been conducted in the article, the methods of estimation of its condition and quality have been consi- dered. In the process of making management decisions there are unsolved questions concerning the debts receivable analysis and it testifies to the necessity of improvement of its analysis methods and further devel- opment. Proper and timely analysis of debts receivable will allow to make efficient management decisions as for paying back the debts and to predict timely cash revenues.