In carrying out non-cash payments between enterprises, firms and organizations is often a situation arises where necessary to analyze accounts payable and receivable.Before turning to a description of methods of analysis, understand the concepts themselves, which are characterized by these categories.
Receivables (DMZ) represents any kind of debt, which can occur in one economic entity, including individuals, in relation to other subjects.Its accounting and analysis is complicated by the fact that by nature DZ determined by a combination of reasons.
Here are some of them:
- type of product that is the subject for which the calculations are made between the subjects of economic relations;
- the value of the market in which the data are the enterprises and organizations;
- the level of saturation of the market of those products for which the calculations are carried out;
- the concrete forms and methods of calculation, which are used in calculating these enterprises.
In the current work control of receivables is to correctly and accurately measure its dynamics, that is, to determine how it changes during the reporting (or other selected for analysis) period, in tracing its structure and origins, specifically to knowfor what economic actors it is registered, what are the sums and terms of occurrence.
In addition, very close attention should be paid to this type of DMZ as unjustified and overdue.
to unnecessary analysis of payables and receivables relates:
- has arisen as a result of loss, theft or embezzlement;
- Fuchsian indebtedness of companies and enterprises, which are formed in violation of financial discipline;
- partners for unpaid debts, but they put the goods.
That debt with maturities of claims have expired - are written off as losses of the enterprise.Legislation such period shall be 3 years.
look as other liabilities, includes several articles of subsistence and commercial properties.These are:
- settlements between economic entities of scheduled payments;
- debts arising from the delay of reporting entities that received funds on account;
- debt payments for the use of, or the hiring of premises and utility debts.
order to optimize the value of the DMZ, the analysis of accounts payable and receivable implies that should especially appeal to the selection of potential customers of enterprise and establish the most favorable conditions for the enterprise payment delivered commodity products.
As practice shows, the analysis of payables and receivables or carried out by a continuous method or by the method of sample analysis.In each case, the choice of method depends on the size of the debt, debtors performance and reliability of the documents they represent.
but it is important in the analysis are the following figures DZ:
- absolute, which reflects the debt for which the maturity exceeds three months;
- turnover, which is calculated by the formula: O = V / RS (Wed), where: V - the revenue from products sold, net of VAT, DZ (Wed) - average value of receivables, about - the value of turnover.
- repayment period of the DMZ, which is defined as the quotient obtained by dividing the number of days per year (assumed number of 360) in the value of turnover (O).
as most important indicators of the DMZ, it should be axiomatic: the greater the duration of the time delay in the DMZ, the lower the probability of repayment.
It is therefore important to pay attention to in the analysis and parameter such as short-term receivables, which is understood as one of the payments for which consumers expected to arrive over the next 12 months.Here, an important area of work for each business or organization is to maintain a constant interaction with users and control their financial stability, which should be organized on the basis of different, first of all, independent sources of information.
