Payment Terms Research Articles

Penerapan Komunikasi Persuasif Pimpinan untuk Meningkatkan Kedisiplinan dan Motivasi Mahasiswa di STAI-YDI Lubuk Sikaping

This research discusses the case of lack of discipline among students at STAI-YDI Lubuk Sikaping, particularly in terms of attendance and payment of tuition fees, which have negative impacts on students' motivation and achievement. This lack of discipline is also caused by disrupted operational activities on the campus. The purpose of this research is to analyze the persuasive communication process of the leaders in motivating students to achieve and discipline them at STAI-YDI Lubuk Sikaping. This research uses a case study approach, which is an approach in qualitative research. This research uses observation and in-depth interviews with leaders and students as informants to collect data. The primary data obtained will be analyzed to find effective solutions in improving discipline and motivation among students on the campus. The persuasive processes carried out by the leaders must be done regularly and periodically to achieve effectiveness and maximum results. In this case, improving students' discipline and motivation is crucial to maintain the expected academic quality and achievement

Analisis Sistem Informasi Akuntansi Pada Pembayaran SPP Dan Tabungan Berbasis Web Pada SDS Duri Indah

SDS (Private Elementary School) Duri Indah Jakarta is one of the educational institutions which until now has not been computerized. Both in terms of payment and in terms of financial activities. Inputting and other activities are still done manually and recorded in a book as processing of student data. Data storage that is being carried out at this time is also still archived in a ledger, causing teachers and principals to have to record one by one the names of their students as a whole who have paid so that this can result in erroneous information regarding student payment and savings data and makes it difficult for teachers to find and provide the necessary data. Based on this, a web-based SPP and Savings payment system is needed. The stages of system development in making this information system use the prototyping method which starts from the planning stage, the analysis stage, the design stage, and the implementation stage, in the future it is hoped that the system created will make it easier for schools to control tuition payments and student savings.

A Scoping Review on Internship Programs and Employment Outcomes for Youth and Young Adults With Intellectual and Developmental Disabilities

Transition policy in the United States has endorsed work-based learning experiences, including internships, for students with intellectual and developmental disabilities (IDD) in order to combat poor rates of post-school employment. Workforce Innovation and Opportunity Act (WIOA) state plans have reported use of internships as a way to provide Pre-Employment Transition Services (Pre-ETS). Internships are complex programs that vary in terms of length, payment, funding, and collaborative partnerships, and are intended to provide an educational experience for students to develop vocational skills. The purpose of this scoping review was to examine the impact of internship participation on employment for youth and young adults (aged 16 to late 20s) with IDD. Systematic searches of electronic databases containing peer-reviewed sources were conducted. Nineteen articles were included in the final sample. Findings identified specific internship programs that have been examined within the peer-reviewed literature base, the level of evidence each provides concerning the impact on employment outcomes, and pertinent internship characteristics observed across studies. Implications for future research and practice are discussed.

Analysis of the activity of the insurance company and prospects of its development on the market of insurance services (on the example of PJSC “Insurance Group “TAS”)

The relevance of the work lies in the need to ensure the effective operation and development of insurance companies on the insurance services market in the conditions of globalization and growing international competition. The purpose of the study was to define the essence and to do the analysis of insurance services for individuals and legal entities as well as the prospects for their development. The study used the method of analysis and synthesis, and the factor analysis of the overall profitability indicators was also carried out. The analysis of insurance services was carried out on the example of the activities of the insurance group “TAS”. The main results of the study are presented in the analysis of the financial and economic indicators of the insurance group “TAS”. The dynamics of insurance premiums, insurance payments and insurance reserves of the company under study, including those by type of insurance services, are analysed. The analysis proved that the insurance company “TAS” currently holds the leading positions on the Ukrainian insurance market in terms of insurance payments. The factors that positively influence the development of insurance and ensure its constant financing are considered. In order to determine the level of profitability on the insurance services market, the article analyses profitability indicators for the products of the insurance company “TAS” and tracks the impact of changes in the structure and volume of insurance products on these indicators. The article presents the structure of the insurance development cycle, which allows to define the goals of insurance services development and requires an assessment of the company’s capabilities for their implementation. It is proved that the introduction of new insurance services will allow the insurance company “TAS” to ensure continuous and stable operation on the market. The practical significance of the research lies in the substantiated prospects for the development of insurance company services

PT Garuda Indonesia (PERSERO) Tbk Stock (GIAA) Fair Value Valuation Post Restructuring and Relisting on IDX

The financial difficulties experienced by PT. Garuda Indonesia, characterized by its inability to meet its obligations to several creditors, resulted in the temporary delisting of its shares from the Indonesia Stock Exchange (IDX) on June 18, 2021. This situation was further exacerbated by the impact of the Covid-19 pandemic, which led to a decline in revenue due to a decrease in passenger numbers and air traffic. Garuda Indonesia initiated a restructuring effort through the Postponement of Debt Payment Obligations (PKPU) route with a number of creditors. This resulted in an extension of the payment terms, a conversion of debt to equity, and a modification of the debt structure. The company also implemented improvements to its operational practices aimed at reducing costs. These efforts have produced positive outcomes, including an increase in equity and a decrease in the company’s liabilities.Top of FormBottom of Form Garuda Indonesia also increased the company’s capital through Additional Capital with Pre-emptive Rights (PMHMETD), Additional Capital without Pre-emptive Rights (PMTHMETD) and investment from the government of the Republic of Indonesia through State Investment (PNM). After completing the restructuring process, Garuda Indonesia (GIAA) shares were free from suspension and were able to return to the Indonesia Stock Exchange (IDX) with an initial price of Rp.204. This study was conducted to determine the fair value of GIAA shares upon their return to IDX in early January 2023. The study utilized two methods: the Discounted Cash Flow (DCF) method and the Relative Valuation method. The DCF method resulted in a fair value of Rp. 165.3 for the shares, implying that the initial issuance value was overvalued by 18.97%. The Relative Valuation method EV/sales ratio, yielded a fair value of Rp. 929 for the shares, suggesting that the current issuance value was undervalued by 355%.

An empirical analysis using new instrumental variable methods of distributional effects of corruption on public expenditures in developing countries.

The online version contains supplementary material available at 10.1007/s43546-023-00452-1.

Legal regulation of payment of membership fees in public associations.

The scientific article is devoted to the study of the legal regime and features of payment of membership fees in non-entrepreneurial societies. The specifics of the legal regulation of the payment of membership fees, concepts and types of membership fees according to the legislation of Ukraine have been analyzed. The author of the scientific work also analyzed the doctrinal approaches developed in this field of scientific research.
 The article analyzes the provisions on the payment of membership fees, as well as the agreement on the payment of membership fees. The specifics of paying membership fees based on the contract were determined, and the legal consequences of non-payment were analyzed.
 The author of the article proves that the payment of membership fees is mandatory, in connection with which non-fulfillment of the corresponding obligation entails such legal consequences as the exclusion of a member from the membership of a non-entrepreneurial society. A person who joins a non-entrepreneurial society voluntarily assumes the obligations stipulated by the statute or regulations, including the payment of membership fees, in return receives certain benefits depending on the type of statutory activity of the public association. Membership fees are used by a non-entrepreneurial society to implement the purpose and objectives of the activity, for which the relevant persons joined such a society.
 Current civil legislation in the field of non-entrepreneurial legal entities uses a dispositive approach to the procedure for paying membership fees, in connection with which their payment can be determined in the charters of public associations and on the basis of an agreement on the payment of membership fees. The legal nature of the agreement on the payment of membership fees is manifested in the fact that it is a bilateral accession agreement.
 Particular attention will be paid to the peculiarities of paying membership fees depending on the type of non-entrepreneurial society.
 The main types of membership fees are introductory, periodic, targeted and charitable. Membership fees can be money, securities, creative ideas. In case of non-payment of membership fees, such a method of liability as exclusion from the public association may be used.
 The possibility of local regulatory determination of the size and terms of payment of membership fees allows to establish an individual procedure for payment of membership fees, various benefits, and to exempt certain categories of persons from their payment.
 For the purpose of legal consistency in the terminology, it is advisable to use the concept of "membership contributions" as generic, and in the special sense to use the term "regular contributions";
 As a general rule, payment of membership fees is voluntary, however, in some cases, membership fees may be collected in a compulsory manner. The article supports the approach to the compulsory collection of membership fees as a requirement to fulfill an obligation.

Supplier Selection in Family Small and Medium Enterprises

Current literature on family businesses and small and medium enterprises (SMEs) offers some disintegrated insights in view of managing supply chains, particularly the supplier selection agenda. The presence of distinct characteristics inherent to both enterprises calls for a new line of inquiry regarding supplier selection for family SMEs. This work advances the literature by (1) identifying a set of supplier selection attributes best encapsulating the interests of family SMEs, and (2) evaluating these attributes to guide relevant decision-making. With a case study in the food industry and previous lists of supplier selection attributes, ten attributes were considered relevant to family SMEs. Applying the hybrid entropy-MARCOS method yields the priority attributes in decreasing order: on-time delivery, total service quality, product quality, productivity, attitude, response to customer requests, problem-solving capacity, payment terms, price, and flexibility. An analysis with other comparable methods suggests high consistency of these findings. Theoretical insights were discussed.

30 years of primary health care reforms in Estonia: The role of financial incentives to achieve a multidisciplinary primary health care system

Estonia has a legacy of hospital-focused service provision, but since the 1990s, has introduced a series of reforms to strengthen primary health care (PHC). The recent PHC reforms have placed an increasing focus on multidisciplinary care, involving home nurses, midwives, and physiotherapists, and emphasize PHC centres over single physician practices. These incremental reforms, without a supporting legal basis nor explicitly defined timelines and targets, nonetheless demonstrated the ability of financial incentives to drive change. EU structural funds in particular provided essential funding for infrastructure investments in PHC. Yet not all stakeholders supported these initiatives, largely due to the uncertain sustainability of funding. The EHIF also adjusted contract and payment terms to support PHC reforms, with some concessions to PHC providers operating as single practitioners. Despite substantial progress over the last three decades to shift the focus to PHC, there are some important bottlenecks that hinder the progress. These include PHC providers’ hesitance to give up their freedom as single practitioners, low interest from specialists to start working at the PHC level, and a lack of financial incentives and adequate funding for a broader scope of PHC services. This looks to become more challenging in the future, as nearly half of family physicians are 60 years old or older. The development of the new PHC strategy in 2023 is very timely to comprehensively address these bottlenecks and to set the vision for the future of PHC in Estonia.

ANALYTICAL HIERARCHY PROCESS AND TOPSIS APPROACH TO PERFORM SUPPLIER SELECTION IN CONSTRUCTION INDUSTRY

<p><em>Suppliers play an important role as suppliers of production raw materials, making companies must choose suppliers correctly. This paper discusses the best supplier selection to avoid financial and non-financial losses This paper uses four criteria for determining the best supplier, such as price, lead time, payment terms, and quality & service. A reasonable price following initial planning is always expected by the customers. Lead time is an essential consideration to ensure on-time delivery. Failure to perform on-time delivery will direct in poor payment terms. Besides, any products that do not meet quality standards will always lead to waste. Analytical Hierarchy Process (AHP) and Technique Order Preference by Similarity to Ideal Solution (TOPSIS) are used to select and determine the best supplier for the company. Pairwise comparisons are performed by making comparisons between each criterion and the alternatives made at each level of the hierarchy in pairs to get the value of the importance of the elements in the form of a qualitative opinion. The weight values for price, lead time, payment terms, and quality and service criteria are 0.0709, 0.1409, 0.2682, and 0.5200, respectively. According to AHP, alternative weight values in each criterion are 0.3899, 0.3063, and 0.3038, namely supplier A (rank 1), supplier B (rank 2), and supplier C (rank 3), respectively. However, the results of supplier selection using the TOPSIS method are supplier B (rank 1), supplier C (rank 2), and supplier A (rank 3) with values of 518.4025, 469.2017, and 412.3928, respectively.</em></p>

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

ANALISA PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN OUTSOURCING PADA PT SWABINA GATRA

This study aims to determine the implementation of internal control of the outsourced employee payroll accounting information system and what are the constraints of the internal control of the outsourced employee payroll accounting information system. The data used in this study were obtained from interviews, literature studies, and documentation. The method used in this study is a qualitative descriptive method using data reduction analysis techniques, data presentation, and data inference. The result of this research is that the implementation of internal control of the accounting information system is in accordance with the provisions of the company. Starting from a clear segregation of duties, internal control environment, required supporting documents, accounting procedures, to payment terms. The obstacle experienced by the company was that there had been a discrepancy between the salaries received by outsourced employees and evidence of attendance records in the system caused by errors in the attendance application system.

Impact of Diagnosis-Related Groups on Inpatient Quality of Health Care: A Systematic Review and Meta-Analysis.

The aim of this meta-analysis was to comprehensively evaluate the effectiveness of Diagnosis-related group (DRG) based payment on inpatient quality of care. A comprehensive literature search was conducted in PubMed, EMBASE, Cochrane Central Register of Controlled Trials and Web of Science from their inception to December 30, 2022. Included studies reported associations between DRGs-based payment and length of stay (LOS), re-admission within 30 days and mortality. Two reviewers screened the studies independently, extracted data of interest and assessed the risk of bias of eligible studies. Stata 13.0 was used in the meta-analysis. A total of 29 studies with 36 214 219 enrolled patients were analyzed. Meta-analysis showed that DRG-based payment was effective in LOS decrease (pooled effect: SMD = -0.25, 95% CI = -0.37 to -0.12, Z = 3.81, P < .001), but showed no significant overall effect in re-admission within 30 days (RR = 0.79, 95% CI = 0.62-1.01, Z = 1.89, P = .058) and mortality (RR = 0.91, 95% CI = 0.72-1.15, Z = 0.82, P = .411). DRG-based payment demonstrated statistically significant superiority over cost-based payment in terms of LOS reduction. However, owing to limitations in the quantity and quality of the included studies, an adequately powered study is necessary to consolidate these findings.

Впровадження цифрових технологій в управління ланцюгами постачань

During the period of military condition, one of the defining factors of the national economy and the welfare of the society is a well-established, automated process of delivery of cargoes by automobile transport. Changing business models under the influence of the situation in the country requires more flexible methods, as an example of which can be the formation of information networks to strengthen transport communications and to reduce transaction costs in the industry. Modern information and digital systems provide enterprises with effective strategic management, due to analysis of collected data and further planning of activity using risk-management methods. But it is also important to consider the security of such data and the protection of consumer privacy. Digital technologies are actively used in transport logistics when making certain payments for the given services. When delivering a cargo, as a rule, all conditions specified in the contract of carriage must be fulfilled. All payment transactions are carried out on digital platforms and demonstrate high efficiency, as well as the possibility to monitor compliance with payment terms. However, the expansion of the use of digital technologies in transport logistics has much greater potential, which will provide significant efficiency of the whole transport and logistics system. Digital technologies are built to meet the specific requirements of the task. The large number of operations during transportation of cargoes, peculiarities of transportation, as well as the necessary types of packing, storage and sorting include a certain array of data. They also provide data sets that need to be quickly integrated into specific threads. A very important component is the creation of information systems in the digital industry, where all transactions are carried out in digital format and show high results. In the case of road transportation, the transport documentation is fully transferred to the electronic platform and significantly reduces the cost of the unit of the transported cargo. Currently, software is being developed, connected with the use of electronic goods and transport waybills (e-TTS) for all types of transport. By using new innovative methods, on the example of electronic goods and transport waybill, the processing time of documents is reduced to 90%, protection of confidential information in cloud servers, cost savings on documentation printing, easy and fast search of documents with the help of online archive, convenient format of work for drivers, possibility of integration with existing systems with the help of API. All these indicators positively influence the development of transport processes and rapid achievement of results at the lowest cost.

The Influence of Availability of Internet Connectivity on Teachers’ Integration of Information Communication Technology in Teaching and Learning in Public Primary Schools in Kenya

The study sought to investigate the influence of availability of internet connectivity on teachers’ integration of information communication technology in teaching and learning in public primary schools in Kakamega County, Kenya. The study objectives sought to determine the influence of the degree of internet connectivity in various categories of schools on integration of information communication technology in teaching and learning and in public primary schools in Kakamega County, Kenya and to establish the influence of internet accessibility on integration of information communication technology in teaching and learning in public primary schools in Kakamega County, Kenya. The study used Technological Pedagogical Content Knowledge theory. The study used descriptive survey design. The target population of the study was 1County Director of Education, 356 public primary school head teachers and 3204 public primary school teachers. The sample size for the study was 1 County Director of Education, 189 public primary school head teachers and 356 public primary school teachers who were selected using purposive sampling, proportionate sampling, simple random sampling and census sampling techniques. The sample frame for the study consisted of 546 respondents. Data was collected using questionnaires and interview schedule. Data for this study was presented in frequency tables. Both a quantitative and a qualitative analysis of the results was performed. In order to determine the degree of relationship between internet connectivity and teachers’ integration of information communication technology in teaching and learning in public primary schools, the Chi-square (X2) test was utilized. It was anticipated that, the planners and policy makers will use the study’s findings as a basis for revamping the country’s present internet strategy in order to address the problems impending teachers’ integration of information communication technology in teaching and learning in public primary schools, students would graduate with knowledge and abilities that are competitive on a worldwide scale and go on to play an important role in the development of their country. The results of this study showed that, 76.12% of the sampled public primary boarding schools were connected to internet while 23.88%were not connected to internet. 12.84% of the public primary day schools were connected to internet while 87.16% of these categories of schools were not. The Chi-square (x2)test results showed that internet connection in public primary schools was not significantly different in public boarding primary schools than in public day primary schools (X2 =14.249, P Value =0.512). These findings indicate that, most public primary schools were not connected to internet and therefore, teachers’ integration of information communication technology in teaching and learning in public primary schools in Kenya was minimal. The study therefore recommends that, the government of Kenya through the Ministry of Education should offer broadband internet connection packages to teachers at fair installment and payment terms.

Tax credit for value added tax: current status of accounting and electronic administration

The article highlights the economic essence of the value added tax and characterizes the dates of the tax credit for various transactions. The norms of the current legal acts regarding the recognition of the tax credit for the value added tax have been analyzed. The accounting accounts intended for the systematization and accounting display of the investigated tax are characterized. The procedure for the accounting display of the tax credit for the value added tax upon receipt of goods and material values on the terms of subsequent payment has been disclosed. The procedure for displaying in the accounting system of VAT-paying enterprises acquisition of tangible assets on the terms of advance payment is given. The process of displaying on accounting accounts the write-off of tax credit for tax documents that were not received from counterparties before the deadline for registration is highlighted. The process of accounting for the tax credit for value-added tax when performing other operations (settlements with accountable persons for the funds issued in the sub-report; import of tangible assets; services received from a non-resident in the customs territory of Ukraine; receiving an object under financial leasing) has been disclosed. It is proposed to improve the analytical accounting of the tax credit for value added tax. The procedure of electronic administration of value added tax and the procedure of registration of incoming tax documents in the ЕРПН are highlighted. Goal. Elucidation of the accounting display of the tax credit for the value added tax and the development of proposals for the introduction of analytical accounts for the detailed accounting of the investigated tax. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (calculation-analytical, implementation of results in practical activities, reporting display of economic activity). The results. For the purpose of reliable accounting display of information regarding the tax credit for the value added tax, it is proposed to display the operations, conditional formation of the investigated tax in the section of the following analytical accounts: 6441 "Tax credit confirmed"; 6442 "Tax credit not confirmed"; 6443 "Tax credit for prepayment"; 6444 "Tax credit deferred"; 6445 "Adjustable tax credit". This approach will allow for more accurate control of tax settlements with counterparties and to compare unconfirmed (expected) and confirmed VAT, and thus effectively manage obligations to the budget.

Methodological aspects of determining the economic efficiency of environmental management

Methodical approaches to calculating the economic efficiency of natural resources use are considered. The characteristics of water services regulation in Ukraine are given. Economic indicators of regional development in the Vistula River basin are investigated. The dynamic analysis of revenues for special water use and expenditures for water resources in the Vistula River basin is carried out. Revenues to the state and local budgets were investigated in terms of rent payments, environmental tax, rent and special use of fish and other aquatic bioresources. To calculate the economic efficiency, the state expenditures under the budget program “Operation of the state water management complex and water resources management” in the Vistula River basin area were used. The obtained indicator was improved by taking into account the environmental component. Expenditures in the context of capital and current investments from the state and local budgets for environmental programs in the field of water resources protection were analyzed. The indicator of reduced costs for water resources in 2020 is formed. It is proposed to assess economic efficiency through the indicator of the level of coverage of the reduced costs of water resources.

Tax credit for tax on added value: current state of accounting and electronic administration

The article highlights the economic essence of the value added tax and characterizes the dates of the tax credit for various transactions. The norms of the current legal acts regarding the recognition of the tax credit for the value added tax have been analyzed. The accounting accounts intended for the systematization and accounting display of the investigated tax are characterized. The procedure for the accounting display of the tax credit for the value added tax upon receipt of goods and material values on the terms of subsequent payment has been disclosed. The procedure for displaying in the accounting system of VAT-paying enterprises acquisition of tangible assets on the terms of advance payment is given. The process of displaying on accounting accounts the write-off of tax credit for tax documents that were not received from counterparties before the deadline for registration is highlighted. The process of accounting for the tax credit for value-added tax when performing other operations (settlements with accountable persons for the funds issued in the sub-report; import of tangible assets; services received from a non-resident in the customs territory of Ukraine; receiving an object under financial leasing) has been disclosed. It is proposed to improve the analytical accounting of the tax credit for value added tax. The procedure of electronic administration of value added tax and the procedure of registration of incoming tax documents in the ЕРПН are highlighted. Goal. Elucidation of the accounting display of the tax credit for the value added tax and the development of proposals for the introduction of analytical accounts for the detailed accounting of the investigated tax. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (calculation-analytical, implementation of results in practical activities, reporting display of economic activity). The results. For the purpose of reliable accounting display of information regarding the tax credit for the value added tax, it is proposed to display the operations, conditional formation of the investigated tax in the section of the following analytical accounts: 6441 "Tax credit confirmed"; 6442 "Tax credit not confirmed"; 6443 "Tax credit for prepayment"; 6444 "Tax credit deferred"; 6445 "Adjustable tax credit". This approach will allow for more accurate control of tax settlements with counterparties and to compare unconfirmed (expected) and confirmed VAT, and thus effectively manage obligations to the budget.

ДЕБІТОРСЬКА ЗАБОРГОВАНІСТЬ ЗА ПРОДУКЦІЮ (ТОВАРИ, РОБОТИ, ПОСЛУГИ) В ОБЛІКОВО-ЕКОНОМІЧНІЙ СИСТЕМІ ПІДПРИЄМСТВА

Calculations are a tool for regulating economic relations, especially in the part of accounts receivable. They are a component of the process of extended reproduction, formation and distribution of the social product. The article examines scientific approaches to the interpretation of the economic category "receivables". It has been established that scientists in the field of economics and enterprise management interpret receivables as: a monetary expression of the result of an economic transaction of a credit nature; a financial instrument arising as a result of economic relations. Accounting scholars identify receivables as: a claim (right), debts, a component of current assets, a financial asset of an enterprise. The methodological aspects of accounting for receivables for products (goods, works, services) are considered: the procedure for recognition, evaluation, classification. The peculiarities of the construction of the accounts receivable accounting system, which arises in the process of implementation, are revealed. In order to detail accounting information about the company's counterparties, which take part in the implementation process, it is proposed to allocate separate sub-accounts for accounting of settlements with domestic and foreign customers. This will increase the analyticity of accounting information and delimit buyers and customers as separate groups of legal entities. The information flows that are present when documenting settlement operations with buyers and customers are highlighted. The display of the process of selling finished products in the system of accounting accounts is shown, based on the terms of the contract concluded with the buyer: on the terms of advance payment, or on the terms of subsequent payment. It is substantiated that in the accounting practice of enterprises, the assessment of receivables depends on the reasons and conditions of its occurrence and involves the use of the following types of assessments: original cost; present value of future payments; net realizable value.