ОПТИМІЗАЦІЯ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ТА КОНТРОЛЬ РОЗРАХУНКІВ З ДЕБІТОРАМИ

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Features of business activity for institutions and organizations of any type are not possible without mutual relations with debtors. Yes, debtors are other enterprises and organizations or other private individuals to whom goods, works or services are sold on a contractual basis. The issue of optimizing settlements with debtors is extremely relevant, because proper accounting and control is the key to the effective functioning of a business entity, and also serves as a basis for timely and high-quality analysis. It should be noted that the analytical provision of settlements with debtors, in terms of its optimal and timely implementation, allows to find directions for optimizing the level of repayment of receivables, to eliminate shortcomings in the conduct of settlements, as well as to prevent their repetition in the future. Evaluating the specifics of receivables from the legislative context, the NSSPO No. 10 “Receivables” gives the following interpretation: “Accounting of receivables is reflected in the accounting statements as an asset, as it is a potential source of cash for the company. Accounts receivable is an integral element of the operation of any enterprise. When comprehensively assessing the amount of receivables and the conditions for its occurrence, it should be noted that there are many internal and external factors that influence it, so it is important to take them into account in a complex for effective management of the company’s finances. The article provides specific examples of the factor influence on receivables, as well as presents a number of recommended aspects that allow optimizing the procedure for keeping records and exercising control over receivables. In particular, a mechanism for optimizing accounting and control of receivables through an element-by-element approach of anti-crisis measures has been developed, which includes a thorough analysis of the overall state of the enterprise, identification of possible shortcomings in its activity, as well as a list of recommended and preventive measures for their elimination and adjustment of the economy in general.