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{"id":12800,"date":"2020-01-11T13:08:20","date_gmt":"2020-01-11T11:08:20","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=12800"},"modified":"2020-02-20T14:21:27","modified_gmt":"2020-02-20T12:21:27","slug":"analysis-of-accounts-payable-using","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/analysis-of-accounts-payable-using\/","title":{"rendered":"Savchenko, A. & Korotayeva, I. Analysis of Accounts Payable Using the Example of Enterprise \u00abMondelis Ukraine\u00bb"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: M4, M40, M41, M42, O11, O12.<\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V18(2019)-26<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Savchenko\u00a0A.<\/strong>, Ph.D. \u00a0(Economics), Associate Professor, Associate Professor of the Department of Audit and Economic Analysis, University of the State Fiscal Service of Ukraine, Irpin, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0003-1871-7555<\/a>
\ne-mail<\/strong>: ANSavchenko@ukr.net<\/a><\/p>\n

Korotayeva\u00a0I.<\/strong>, Master’s Degree Student, graduate student, University of the State Fiscal Service of Ukraine, Irpin, Ukraine<\/p>\n

Analysis of Accounts Payable Using the Example of Enterprise \u00abMondelis Ukraine\u00bb<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. In the current context, accounts payable plays an important role in the economic activity of the enterprise and takes a significant share in the balance sheet liability. In the context of the above, the role of analysis is enhanced and requires a separate study, as its results can confirm the correctness and reliability of the use of debt and serve as a basis for making effective management decisions.<\/p>\n

Purpose<\/strong>. The article describes the general characteristics of an enterprise’s accounts payable by different types and its relationship with accounts receivable. The General classification of obligations according to the GAAP is provided. The horizontal and vertical analysis of accounts payable on the example of PJSC “Mondelis Ukraine” is carried out and the existing methods of analysis are given. The main analytical indicators and the order of their calculation are determined. The comparative characteristics of accounts receivable and accounts payable of the enterprise, features of carrying out, values and general approaches are given. The main indicators characterizing the quantity and quality of accounts payable are calculated.<\/p>\n

Results<\/strong>. Due to the introduction of obligatory analysis of accounts payable at the enterprise it will be possible to react promptly to the status of settlements with suppliers and contractors, with the budget and other creditors, to eliminate overdue accounts payable and to increase the efficiency of settlements.<\/p>\n

Conclusions<\/strong>. The study confirms the views of various scholars on the need to analyze of accounts payable using a defined methodology and concerning accounts receivable.<\/p>\n

Keywords<\/strong>: analysis; accounts payable; performance; liabilities; structure.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Polozhennia (standart) bukhhalterskoho obliku 11 \u00abZoboviazannia\u00bb vid 31.01.2000 \u2116 20 (v redaktsii vid 18.03.2014). Retrieved from: https:\/\/zakon.help\/law\/20\/<\/li>\n
  2. Natsionalne Polozhennia (standart) bukhhalterskoho obliku 1 \u201cZahalni vymohy do finansovoi zvitnosti\u201d: zatv. nakazom Ministerstva finansiv Ukrainy vid 07.02.2013 r. \u211673 (v redaktsii vid 03.08.2018). Retrieved from: http:\/\/zakon.rada.gov.ua\/laws\/show\/z0336-13.<\/li>\n
  3. Sharapa, O. N. (2016). Osoblyvosti ekonomichnoho analizu kredytorskoi zaborhovanosti pidpryiemstva. Mizhnarodnyi naukovyi zhurnal,<\/em> 6, 91-101.<\/li>\n
  4. Volovych, O. B. (2013). Analitychne zabezpechennia upravlinnia zaborhovanistiu pidpryiemstva. Retrieved from http:\/\/ena.lp.edu.ua\/bitstream\/ntb\/23181\/1\/3-12-18.pdf.<\/li>\n
  5. Miahkykh, I. M. (2013). Metodychnyi pidkhid do analizu ta otsinky debitorskoi ta kredytorskoi zaborhovanosti yak skladovykh upravlinnia finansovoi stiinosti aviakompanii Ukrainy. Stalyi rozvytok ekonomiky, <\/em>4 (21), 255-262.<\/li>\n
  6. Konon, B. (2012). Kharakterystyka suchasnykh metodiv analizu potochnykh zobov\u2019iazan sub\u2019iekta hospodariuvannia. Ekonomichnyi analiz,<\/em> 11, 23-26.<\/li>\n
  7. Popovych, O. (2018). Analiz potochnoi kredytorskoi zaborhovanosti na PAT \u00abSPETs-AVIA\u00bb za 2014-2016 roky. Molodyi vchenyi, <\/em>3 (55), 370-373.<\/li>\n
  8. Savchenko, A. M. (2017). Analiz debitorskoi zaborhovanosti pidpryiemstva za dopomohoiu ekonomiko-matematychnykh metodiv. Ekonomist, <\/em>3, 27-32.<\/li>\n
  9. Tomchuk, O. F. (2016). Analitychne zabezpechennia upravlinnia kredytorskoiu zaborhovanistiu pidpryiemstva. Naukovyi visnyk LNUVMBT imeni S.Z. Hzhytskoho, <\/em>2 (69), 160-164.<\/li>\n
  10. Hnatenko, Ye. P. (2015). Analiz spivvidnoshennia debitorskoi ta kredytorskoi zaborhovanosti pidpryiemstva. Naukovyi visnyk MNU imeni V.O. Sukhomlynskoho. Ekonomichni nauky,<\/em> 1(4),38-42.<\/li>\n
  11. Analityka ta prohnozuvannia sotsialno-ekonomichnykh protsesiv i podatkovykh nadkhodzhen. (2019). TsP \u00abKomprynt\u00bb.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 10 December 2019<\/p>\n

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    Savchenko, A. & Korotayeva, I. (2019). Analysis of Accounts Payable Using the Example of Enterprise \u00abMondelis Ukraine\u00bb. Modern Economics<\/em>, 18(2019), 174-180. DOI: https:\/\/doi.org\/10.31521\/modecon.V18(2019)-26.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: M4, M40, M41, M42, O11, O12. DOI: https:\/\/doi.org\/10.31521\/modecon.V18(2019)-26 [\/vc_column_text][vc_column_text] Savchenko\u00a0A., Ph.D. \u00a0(Economics), Associate Professor, Associate Professor of the Department of Audit and Economic Analysis, University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0003-1871-7555 e-mail: ANSavchenko@ukr.net Korotayeva\u00a0I., Master’s Degree Student, graduate student, University of the State Fiscal Service of
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