|PDF:||Author(s):||Kravchenko E. N., Tazhibov T. G.,|
|Number of journal:||4(25)||Date:||November 2013|
The article reveals the urgency and need of implementation of the complex systematic analysis of accounts receivable and payable. Procedures of the analysis of the accounts receivable, taking into account establishing of reserve for doubtful debts, and the accounts payable are the most expedient for performance of the assessment of efficiency of the tax policy of the organization concerning decrease in the tax burden on the profit tax, and VAT tax deduction (compensation). As a result of the conducted research, the reasons and factors, external and internal, having impact on accounts receivable and payable, as well as on the financial condition of the entire company are revealed.
analysis of accounting receivable and payable, tax policy, tax burden, reserve on doubtful debts, external and internal factors, tax, company financial state, debt