Russian Federation
CSCSTI 06.00
Russian Classification of Professions by Education 38.00.00
When determining the financial stability of an economic entity, it is important to conduct an analysis of accounts receivable, as in addition to the distribution of cash flows, it is necessary to predict their changes. Such a comprehensive approach will allow you to anticipate significant changes in the com- pany's financial condition, thereby eliminating many problems and increasing competitiveness. The pur- pose of this study is to justify a methodological approach to analyzing accounts receivable based on data adjustment, in order to provide a more realistic assessment of a company's solvency. The analysis used the method of grouping, comparison, analysis of absolute and relative indicators, and analysis of coefficients. The article analyzes the state of accounts receivable on the example of Vladstroy LLC, ladivostok, which is engaged in contract work. The results of receivable assessment using two approaches – the traditional approach (without data adjustment) and the data adjustment approach – were compared. The study results showed that the use of a methodological approach based on data adjustment provides a more accurate assessment of the state of accounts receivable.
ccounts receivable, commitment, ability to pay, financial condition, liquidity, analysis, indica- tors, counterparty
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