СЧЕТОВОДНО-ИНФОРМАЦИОННО ОСИГУРЯВАНЕ НА ВЗЕМАНИЯТА ОТ КЛИЕНТИ (ПО ПРИМЕРА НА ТОВАРНИТЕ АВТОТРАНСПОРТНИ ПРЕДПРИЯТИЯ)
ACCOUNTING AND INFORMATION SUPPORT OF THE RECEIVABLES FROM CUSTOMERS (THE MODEL AFTER FREIGHT AUTOMOBILE TRANSPORT ENTERPRISES)

Summary/Abstract: Accouts relationships in freight automobile transport enterprise arise from the moment of its establishment. In its operating activity, the number of accounts is also substantial. Accounts also arise in declaring freight automobile transport enterprises in liquidation and bankruptcy. The main forms of accounts used are receivables and payables. The timely settlement of the receivables from customers is very important for the freight automobile transport enterprise as one of its main sources of financial resources. This study aims to develop exemplary approaches to distinguish between the insolvent and creditworthy customers and adapt the existing approaches to accounting for overdue receivables to the specific characteristics of the freight automobile transport activity.

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