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Title Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise
Authors Selivanova, N.
Borkovska, V.
Mykytyuk, P.
Holiachuk, N.
Huz, M.
Zaitsev, Oleksandr Vasylovych  
ORCID http://orcid.org/0000-0001-8292-4079
Keywords Accounting
Agricultural enterprise
Automated accounting systems
Foreign suppliers
Foreign economic activity (FEA)
Global digitalization
Management
Settlements
Type Article
Date of Issue 2022
URI https://essuir.sumdu.edu.ua/handle/123456789/88928
Publisher Academic Research Publishing Group
License Creative Commons Attribution 4.0 International License
Citation Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise / N. Selivanova, V. Borkovska, P. Mykytyuk et al. // Journal of Agriculture and Crops. 2022. Vol. 8, № 3. P. 152-163.
Abstract In the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.
Appears in Collections: Наукові видання (ННІ БіЕМ)

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