Kyyashko O. Accounting and analysis of receivables in enterprise management system

The composition and structure of receivables were investigated and clarified in dissertation with taking into account the requirements of foreign and domestic accounting standards, estimation and classification of receivables as the object of accounting end economic analysis. The economic content of receivables, as a specific resource of the enterprise and the object of accounting, is investigated and clarified in dissertation. An important methodological basis of accounting and economic analysis of receivables is its science-based classification. Taking into account the practical requirements in the management of receivables in the work the clarified receivables classification is represent by different features, taking into account offered classification principles. The recommendations on the simultaneous application of wholesale software "1C: Accounting 1.8" and information systems of business processes optimization of enterprise customer base management "BS Integrator" as one of the versions of CRM-programs are given. The comprehensive analysis of settlements with debtors is proposed for realization on the basis of retrospective, prospective and strategic types of analysis systems with the inclusion of ABC and XYZ, that will enable to increase the level of information management solutions regarding accounts receivable.