ՓՆՏՐԵԼ
Գլխավոր էջ   Որոնում   Կոնտակտներ
Գլխավոր էջ Արխիվ Մեր մասին Բաժանորդագրություն Գովազդ Կոնտակտներ
     
#7-8 (203-204) / -Հունվար 2017
 
Ani MIRZOYAN
THE APPROACH OF INTERRELATED CONTROL OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE IN THE CONTEXT OF LIQUIDITY MANAGEMENT

Keywords: accounts receivable, accounts payable, current assets, current liabilities, liquidity balance, risk.
The analysis of accounts payable and accounts receivable in the domestic companies producing alcoholic beverage gave an opportunity to reveal the problem of structural discrepancy in own current assets, particularly in the context of liquidity control.
In this article, according to the financial reports of “Yerevan factory of sparkling wines” OJSC during the years from 2009 to 2016 for current assets and current liabilities, we suggest structure change approach in the context of complex management of liquidity. As a result there were built two regression equations, by which were presented structural options for current assets and current liabilities for analyzed period of years. Based on assessment results were presented practical suggestions.

THE APPROACH OF INTERRELATED CONTROL OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE IN THE CONTEXT OF LIQUIDITY MANAGEMENT  Բեռնել հոդվածը “PDF” ֆորմատով
 
     
  © ԱՐՏԱՏՊԵԼԻՍ ՀՂԵԼ` «ՖԻՆԱՆՍՆԵՐ ԵՎ ԷԿՈՆՈՄԻԿԱ» ՀԱՆԴԵՍ