Tyvodar T. Commodity credit at provision of agricultural and industrial production process

Object of the study are a commodity-money relations between supplier and consumer goods agroindustrial enterprise. Purpose of the study: motivation scientific and practical recommendation for developments and increasing to efficiency of the goods lending in system of the reconstitution agroindustrial production. Methods: abstract-logical, monographic, accounting-constructive, statistical. Theoretical and practical results: worded scientific positions and practical developments will promote shaping efficient organizing-economic relations between subjects of business activity that, as a result, will promote the personal interest in of partners in the increase of production volumes. Scientific novelty: for the first time: are offered methodical approaches for complex estimation to solvency of the borrower when granting the goods credit by means of analysis main subjective (qualitative) and objective (quantitative) factor, which the proper class of borrower which depends on the amount of the marks collected during an estimation is determined as a result of; improved: determination of doubtful account receivable and it is suggested to her to deliver the debt of enterprise, which is not liquidated in the terms set an agreement, not provided with the proper guarantees or to the debtor business is excited about bankruptcy; obtained subsequent development: concept of relations of commodity-credits as aggregate of intercommunications which arise up between the subjects of market in the process of distributing or redistribution of cost in a naturally-thing form on bases of returning and requiring payment or only requiring payment with the purpose of providing of continuity of public recreation. Degree of introduction: separate positions, conclusions and recommendations, that contained in dissertation work, inculcated and used in practical activity of agricultural enterprises of different patterns of ownership and manage corporation "Zakarpatsadvinprom" and agroindustrial production enterprise state farm-factory of "Ruskopolivskiy" Efficiency: will promote more broad use the goods lending subject to business activity. Sphere, branch use: agroindustrial production of the Ukraine