Analysis of calculations with debtors in wholesale
Bibliographic description of the article for the citation:
Марьяна Сулыма and Карина Ищук. Analysis of calculations with debtors in wholesale//Science online: International Scientific e-zine - 2020. - №2. - https://nauka-online.com/en/publications/ekonomika/2020/2/analiz-raschetov-s-debitorami-v-optovoj-torgovle/
Annotation: The article considers the analysis of settlements with debtors as a factor in increasing the efficiency of financial management of wholesale enterprises. A correct assessment of the actual state of settlements with debtors can positively affect the real solvency and creditworthiness of the enterprise. Outlines the main tasks of managing accounts receivable and the direction of the analytical study of receivables. The main indicators for assessing the status and quality of receivables of a wholesale trading company Private enterprise «Altapan» were calculated — the receivables turnover ratio, the length of the receivable repayment period, the share of receivables in the total volume of current assets, the ratio of receivables and payables, the receivables coverage ratio. To identify the effect of receivables on net profit, a correlation analysis was used. Based on the correlation field, we can hypothesize (for the general population) that the relationship between all possible values of X (current receivables) and Y (net profit) is exponential. The exponential regression equation is written and solved, and empirical regression coefficients are obtained. The parameters of the regression equation are calculated: sample means, sample variances, standard deviation. The coefficients of regression, elasticity, beta coefficient, empirical correlation ratio, and the value of the correlation index R. It is established that with a change in the volume of receivables by 1%, the net profit of the wholesale Private enterprise «Altapan» will decrease by 18%. In other words, X significantly affects Y. That is, an increase in X by the standard deviation Sx will reduce the mean Y by 97.7%. Recommendations are given on managing settlements with debtors based on an assessment of the main indicators of the condition and quality of receivables. For example, you should divide all customers into groups based on the history of cooperation, the importance of each of them and the current financial situation, use budgeting, draw up a payment calendar, and use other methods that will allow you to control the movement of incoming and outgoing cash flows.