{"id":19523,"date":"2024-12-06T16:27:26","date_gmt":"2024-12-06T14:27:26","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=19523"},"modified":"2024-12-10T11:13:33","modified_gmt":"2024-12-10T09:13:33","slug":"the-economic-essence-of-the-2","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/the-economic-essence-of-the-2\/","title":{"rendered":"Halkin V., Meshcheryakov A. The Economic Essence of the Company’s Obligations and Settlements"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification: <\/strong>M00.<\/em><\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V47(2024)-03<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Halkin Vasyl, <\/strong>senior teacher, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 00000-0003-4685-9630<\/a>
\ne-mail: <\/strong>halkinvv@mnau.edu.ua<\/a><\/p>\n

[\/vc_column_text][vc_column_text]Meshcheryakov Artem, <\/strong>applicant higher education, Mykolaiv National Agrarian University, Mykolaiv, Ukraine
\ne-mail:<\/strong> artmesch@gmail.com<\/a><\/p>\n

 <\/p>\n

The Economic Essence of the Company’s Obligations and Settlements<\/h2>\n

Abstract. Introduction. <\/em><\/strong>The article examines the economic nature of the company’s obligations and settlements and substantiates the concept of the nature of settlements with suppliers and contractors, which reflects the accounting and control nature of mutual settlements between business entities arising in the course of fulfilling their obligations. It has been proved that the regulatory framework for settlements with suppliers and contractors and the reflection of such economic transactions in accounting is sufficient to regulate payment discipline.<\/em><\/p>\n

The vision of scientists on the economic essence of the company’s obligations and calculations is emphasized. Theoretical aspects of settlements with suppliers and contractors in the enterprise and the search for ways to improve them are given. Conclusions on effective accounting and organization of settlements with suppliers and contractors for making appropriate management decisions are drawn.<\/em><\/p>\n

Purpose.<\/em><\/strong> The main purpose of the study is to reveal the economic essence of the company’s obligations and settlements, to determine the theoretical aspects of the analysis of settlements with suppliers and contractors, and to find ways to improve them.<\/em><\/p>\n

Results.<\/em><\/strong> The essence of mutual settlements between business entities arising during the fulfillment of their obligations is presented.\u00a0 The theoretical state of organization of management accounting at enterprises in relation to settlements with suppliers and contractors is considered.<\/em><\/p>\n

Conclusions.<\/em><\/strong> On the basis of the results of the research the attention has been paid to the solution of the problem of management of information on settlement relations with suppliers and contractors, which should be improved as an information base for analysis of the state of settlement transactions.\u00a0 The analysis and management of settlements is an integral condition for maintaining the necessary level of liquidity and solvency of the company.<\/em><\/p>\n

Keywords:<\/em><\/strong> accounting; control; enterprise; calculations; suppliers; contractors; liabilities.<\/em><\/p>\n

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

    \n
  1. Babenko, L.\u00a0V. Fesenko, V. V., & Tsyoma, K. Yu. (2016). Applied aspects of accounting and internal control of payments with suppliers and contractors. Eastern Europe: economy, business and management<\/em>, 4, 419-424.<\/li>\n
  2. Butynets, F.F. and others (2009). Accounting and financial accounting [text]: a textbook for students majoring in “Accounting and Auditing” of higher educational institutions. Zhytomyr: “Ruta”.<\/li>\n
  3. Vladyka, O. E. (2016). Ways to improve the accounting of payments with suppliers and contractors. Young scientist, 12.1, 677-681.<\/li>\n
  4. Gutsalenko, L. V. (2018). Effectiveness of the control function of accounting for payments with suppliers and contractors. Electronic scientific publication on economic sciences “Modern Economics”,<\/em> 10 (2018), 36-42.<\/li>\n
  5. Drabanich, A. V. (2017). Creditor debt: concept, essence, reflection in accounting Bulletin of the Odesa National University, Series: Economy, 22(4), 127-131.<\/li>\n
  6. Zhavoronok, A. V. & Morzhuk V. V. (2017). Peculiarities of assessment of accounting, analytical and control management of the company’s accounts payable for goods, works, services. Young scientist<\/em>, 6, 430-433.<\/li>\n
  7. Zholner I. V. (2012). Financial accounting according to international and national standards. K.: NUHT.<\/li>\n
  8. Zelenko, S. V. & Horbatyuk, O. O. (2014). Accounting and analytical support for management of accounts payable for goods, works and services. Economic sciences. Series: Accounting and finance, 11(1), 65-71.<\/li>\n
  9. Koblyanska, I. O. Koblyanska, G. Yu., & Grebenchuk, Zh. V. (2017). \u00a0Methodology of accounting and auditing of enterprise settlements with suppliers and contractors. Modern economics, 3, 78-87.<\/li>\n
  10. Krupka, Ya. D., Zadorozhny, Z. V., Gudz, N. V. and others. (2017). Financial accounting: textbook. Ternopil: TNEU, \u00a0451.<\/li>\n
  11. Skrypka, A.R. (2010). The importance of accounting for settlements with suppliers and contractors for enterprise management. Economic sciences<\/em>, 14, 88-90.<\/li>\n
  12. Ministry of Finance of Ukraine (2020). On the approval of the National Regulation (standard): 20. https:\/\/zakon.rada.gov.ua\/laws\/show\/z0085-00#Text.<\/li>\n
  13. Suk L. Accounting for claims and other transactions. Accounting in agriculture. 2010. No. 24. P. 40-44.<\/li>\n
  14. Shendrygorenko M. T., Rotozeenko Yu. V. Accounting and internal audit of settlements with suppliers and contractors. The art of scientific thought. 2019. No. 8. P. 26-30.<\/li>\n
  15. Halkin V. (2022). Methodology for determining the effectiveness of state regulation of agricultural production. Modern Economics, 34(2022), 28-35. DOI: https:\/\/doi.org\/10.31521\/modecon.V34(2022)-04.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 26 October 2024<\/p>\n

    \"halkin.pdf\"<\/div>
    halkin.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0,34<\/span><\/div>
    Download Now!<\/a><\/span>17<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

    Halkin V., Meshcheryakov A. (2024). The Economic Essence of the Company’s Obligations and Settlements . Modern Economics, 47(2024), 20-26. DOI: https:\/\/doi.org\/10.31521\/modecon.V47(2024)-03.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    <\/div>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: M00. DOI: https:\/\/doi.org\/10.31521\/modecon.V47(2024)-03 [\/vc_column_text][vc_column_text]Halkin Vasyl, senior teacher, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 00000-0003-4685-9630 e-mail: halkinvv@mnau.edu.ua [\/vc_column_text][vc_column_text]Meshcheryakov Artem, applicant higher education, Mykolaiv National Agrarian University, Mykolaiv, Ukraine e-mail: artmesch@gmail.com   The Economic Essence of the Company’s Obligations and Settlements Abstract. Introduction. The article examines the economic nature of the company’s
    Read more<\/a><\/p>\n","protected":false},"author":9,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[219],"tags":[221],"class_list":["post-19523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-47-2024","tag-47-2024"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/19523"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=19523"}],"version-history":[{"count":3,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/19523\/revisions"}],"predecessor-version":[{"id":19662,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/19523\/revisions\/19662"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=19523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=19523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=19523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}