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List of publications on a keyword: «покупатели»

  • AUDIT METHODOLOGY AND ANALYSIS OF SETTLEMENTS WITH SUPPLIERS AND BUYERS

    Book Chapter
    Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance
    Author:
    Elena V. Galkina
    Work direction:
    Глава 7
    Abstract:
    The paper reveals the sequence of audit and related analysis of one of the accounting sections – audit and analysis of settlements with suppliers (contractors) and buyers (customers). The research methods were general logical and structural-dynamic analysis, as well as the general scientific method of deduction. The result of the study was a methodology for auditing settlements with suppliers and contractors, illustrated by model examples.
    Keywords:
    analysis, audit, calculations, suppliers, buyers
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  • Formirovanie uchetno-analiticheskoi informatsii o raschetakh s postavshchikami i pokupateliami

    Book Chapter
    Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 8
    Abstract:
    Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.
    Keywords:
    accounting, suppliers, buyers, counterparties, accounts receivable, accounts payable, registers, reporting
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  • Socio-Economic and Legal Features of the Definition of the Labor Market

    Proceeding
    Socio-Economic Processes of Modern Society
    Authors:
    Marina A. Sorokoletova, Iuliia V. Movchan
    Work direction:
    Социально-экономические условия жизнедеятельности населения
    Abstract:
    В статье рассматривается с социально-экономических и правовых позиций становление и развитие рынка труда как пространства для реализации конституционного права на труд; раскрываются основные правовые гарантии государства в реализации права граждан на труд; анализируется понятие «рынок труда» в правовой, экономической и социальной интерпретации; дается определение понятиям «продавцы и покупатели рабочей силы»; раскрываются основные направления государственной политики в области развития рынка труда и занятости населения.
    Keywords:
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  • Aktual'nye problemy ucheta raschetov s pokupateliami

    Proceeding
    Law, Economics and Management
    Authors:
    Asia V. Gulikian, Vladimir V. Gaidenko
    Work direction:
    Экономика предпринимательства
    Abstract:
    Предприятия вступают в расчетно-денежные отношения с физическими и юридическими лицами за полученные ценности, выполненные работы и оказанные услуги, такие расчетные отношения возникают с коммерческими партнерами. Порядок учета расчетов с коммерческими партнерами зависит от выбранного метода учета реализации продукции. Значительное превышение дебиторской задолженности за счет несвоевременных расчетов покупателей и заказчиков создает угрозу финансовой устойчивости предприятия.
    Keywords:
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