外文文献应收账款管理.docx
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外文文献应收账款管理.docx
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InternationalJournalofSciences:
BasicandAppliedResearch
(IJSBAR)
ISSN2307-4531
(Print&Online)
http:
//gssrr.org/index.php?
joumal=JoumalOfBasicAndApplied
AccountsReceivableManagement-ImportantTask
underConditionsofGlobalization
GoceMenkinoskia*,PeceNikolovskib,VeraKaradjovac,SnezanaDicevskad,
IgorZdravkoskie
a,b,eFacultyofeconomics一Prilep,University"St.KlimentOhridskV"-Bitola,PrilepskiBraniteli133,7500
Prilep,RepublicofMacedonia
MFacultyoftourismandhospitality一Ohrid,University"St.KlimentOhridski”一Bitola,KejMakedonija95,
6000Ohrid,RepublicofMacedonia
aEmail:
gocemenkinoski@yahoo.com
Abstract
Accountsreceivablemanagementistheimportanttaskunderconditionsofglobalization,havinginmindthatthecontemporaryworldischaracterizedbyfrequentbusinesschanges,uncertaintyandrisks.Therefore,goodbusinessrequiresgoodcapitalbutitisrareintoday'sconditions.Althoughaccountsreceivablearelesssolventformofworkingcapitalthanmoney,thepresentvalueoftimelypaymentwillnotcausetroubleslargelyregardingtoliquidity,andintheenterprisesolvency.Investmentsareresourcesconnectedtoaccountsreceivable.Wemusthaveinmindthataccountsreceivablearenot"real''investments,theyareresultofadvancingsale,notadetermination(long-termandplanned)bytheenterprisetoinvestcapitalsharesfromaccountsreceivable.Allaccountsreceivable,disregardingthebasisoftheirorigin,duetodateandsecurity(exceptlong-termaccountsreceivableincludedinthegroupoffinancialinvestments)arepartofworkingassets,inthebalancesenseofaccountsreceivable.
Keywords:
accounting;accountsreceivable;management;financialreports;liquidity.
*Correspondingauthor.
1
InternationalJournalofSciences:
BasicandAppliedResearch(IJSBAR)(2016)Volume27,No1,pp88-94
1.Introduction
Theconditionsofglobalizationarecharacterizedbychangesinallthefields,thereforeinthefieldofaccountingalso.Theenterprisesofhighperformancesareexpressedfully.Participationoncapitalmarketsrequiresobjectiveaccountinginformationfromfinancialreportsinordertomakeadequatebusinessdecisions.
Accountsreceivable(amongotheritemsoffinancialreports)haveanextraordinaryinfluenceontheliquidityofenterprises,soaspecialattentionshouldbepaidtothem.Thereforetheinvestmentriskmustbeassmallaspossible.
Itisafactthatifthepaymenttermofreceivablesshortens,theliquidityofenterprisesincreases.Thus,theinterestofenterprisesistoshortenthetimeofpaymentofthereceivables.Itcanbedoneinaformofminimizationoftheriskoffrozencreditsandstimulatingconsumerswithvariousdiscounts,andsoon.
Asaccountsreceivablearesignificantinvestmentsformanyenterprisesandso,theyshouldefficientlymanagereceivablesinordertorealizeprofitinbusiness;therefore,itisneededtopayattentiontoreceivables,amongothercontemporaryenterpriseitems,thepaymentandmanagementofthereceivables,theimportanceofcustomerprofitabilityanalysis,andtheimportanceofthetimestructureofaccountsreceivable.
2.GlobalizationanditsReflectiontotheBusinessofLocalCompanies
Globalizationoftheworldmarketandmutualconnectionofbusinesspartnersintheworldhavecausedthedevelopmentofnewtechnologiesthatenablemorequalitativeandefficientbusiness,itisthenecessityofcontemporaryenterprisesaspiringhighperformances.
Globalizationisaprocessofoverlapping,integrationandunitingtheeconomiesintoonemutualeconomy.Inthesecondhalfofthe19thcenturytheprocessofoutgrowingtheeconomiesintheworldintooneunitedworldeconomy.Onehundredyearslater,theprocessofepochaloutgrowingtheworldeconomyintoaglobaleconomyhasbegun.Globalizationisageneraltrendofamodernbusinessdestroyingobsoletebordersoflimitedandmonopolizednationalandregionalbusiness.Thelocalandglobalbusinessisunitingintooneuniversalbusinesssystem[1].
Theconditionsofglobalizationhavebornaneweconomywherecommunicationtechnologiescreateaglobalcompetitionwithinnovativenessandmassadaptationbeingmoreimportantthanmassproduction.Reference[2]Knowledgetransformedintoinformationisevenconsideredaneweconomicfactor.Acharacteristicoftheneweconomyismoreinvestmentsinnewbusinessconceptsandtheirmethodologies,notinnewequipmentsasitusedtobe.Thus,itscharacteristicisthepresenceofchanges(lessorbigger),thereforeenterprisesgravitatetotheimprovementsoftheirperformances.Consequently,wecansaythatonlytheenterprisesthatreacttochangesveryquicklyandadapttothem(theyareflexibletothem),disregardingthefactfromwheretheycome(consumers-buyers,competitionortheother),cansurvive.
Theeconomicbenefitofch
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