Kruchak L. Accounting and analysis of accounts payable in juice producing enterprises.

Object -is the processes of forming and repayment of accounts receivable at enterprises producing juices. Thegoal The purpose is to deepen theoretical and methodological principles and develop practical recommendations for improving the accounting and analysis of receivables in juice production enterprises. Methods – dialectical method, system analysis as a general method of research, general scientific and special methods of economic research: historical, induction and deduction; generalization and grouping; analysis, synthesis and modeling; correlation; grouping; comparison, economic-mathematical modeling, graphical method and coefficient. Results - are a synthesis of theoretical foundations and the development of methodological approaches to improving the accounting and analysis of receivables for juice production enterprises. Novelty Improved: classification of receivables; analytical accounting of settlements by separating accounting of settlements with buyers from accounting of settlements with customers taking into account their legal features, as well as expansion of the nomenclature of sub-accounts to account 36"Payments with buyers and customers"; the system of assessment of accounts receivable taking into account the provisions of the foreign accounting methodology of discounts provided to customers, methodological and organizational approaches to the use of modern information technologies in the procedures for accounting receivables; got further development: the interpretation of the concept of "accounts receivable for products (goods, work, services)"; Establishing features of juice market development in Ukraine; methodical approaches to determining the factors of influence on the amount of receivables. Implemented in the activities of the farm "Konik", PP "Agrospetsgosp", PrAT "Goshcha Plant of Foodstuffs", LLC "Fruit Master Foods", and in the educational process of the Ternopil National Economic University. The scope of use is the activity of enterprises producing juices.