Thesis (M.H.S.A.)--University of Michigan, 1982.

This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.

Healthcare business leaders in a rural clinic setting can enhance profitability by implementing strategies to ensure timely payments. The purpose of this multiple case study was to examine strategies applied by healthcare leaders in rural clinics to improve profitability. The population included 10 rural clinic managers and billing staff from 5 rural clinics in the southwestern region of the United States. The conceptual framework for this study was Wernerfelt's resource-based value theory. Implementing Yin's multiple-step data analysis process, data from semistructured interviews were transcribed, coded, and analyzed to identify strategies used by rural clinic managers and billing staff to enhance profitability. Four primary themes emerged regarding revenue cycle management that could increase profitability, including developing effective communication between medical providers and billing staff, implementing payment plan strategies, ensuring accuracy of billing claims, and consistently reviewing open receivable accounts. The implications of this study for positive social change include insights for clinic managers in the development of strategies to increase cash from accounts receivables, which may contribute to the financial stability of the clinic and improve the provision of healthcare for citizens of the southwestern region of the United States.

The title of this thesis is Accounting, tax and law aspects of claims and their solution in a chosen accounting entity. In this thesis were performed vertical and horizontal analysis of claims. The information, that I received, helped me to discover problem areas of claims. Problem areas are trade receivables. For this reason have been proposed criteria, which are important for determining the solvency of the customer.

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников. В первой главе рассмотрены теоретические основы управления дебиторской задолженности и применяемые методы для усовершенствования её управления. Во второй главе проведен анализ финансовых показателей на примере предприятия АО «КУЛЗ» и выявление проблем. В третьей главе разработаны и предложены мероприятия с целью усовершенствования и снижения объема дебиторской задолженности для исследуемого предприятия. В заключении подведен итог проделанной работы и сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of references. The first chapter discusses the theoretical foundations of receivables management and the methods used to improve its management. In the second chapter, the analysis of financial indicators is carried out on the example of the enterprise JSC "KUFP" and the identification of problems. In the third chapter, measures have been developed and proposed to improve and reduce the volume of receivables for the enterprise under study. In conclusion, the results of the work done are summarized and the main conclusions are formed.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовых проблем управления дебиторской задолженностью предприятия. Предметом исследования выступают экономические отношения, которые складываются на предприятии в процессе управления дебиторской задолженности. Основной целью магистерской диссертации является изучение теоретических основ структуры и источников формирования оборотного капитала, анализ структуры дебиторской задолженности и выявления проблем на предприятии по управлению дебиторской задолженности. / Final qualifying work (master's thesis) is devoted to the study of financial problems of accounts receivable management of the enterprise. The subject of the study are the economic relations that develop in the enterprise in the management of accounts receivable. The main purpose of the master's thesis is to study the theoretical foundations of the structure and sources of working capital formation, analysis of the structure of receivables and identify problems in the enterprise for the management of receivables.

Магистерская диссертация включает в себя введение, три главы, заключение, список использованных источников. В первой главе рассмотрены сущность и структура оборотного капитала, в т.ч . особое внимание уделено дебиторской задолженности, отражены основные причины ее возникновения, описаны факторы, влияющие на величину. Рассмотрен механизм анализа дебиторской задолженности и управления ей. Во второй главе дана характеристика ПАО «ММК», проведен анализ его финансового состояния. Выявлены тенденции в состоянии дебиторской задолженности и управления ей, определены причинно-следственные связи с возможными причинами сложившейся ситуации. В третьей главе обобщены проблемы, выявленные в результате анализа дебиторской задолженности, предложены мероприятия по сокращению дебиторской задолженности и проведен расчет результативности предложенных мер. В заключении сформированы основные выводы. / The master's thesis includes an introduction, three chapters, a conclusion, and a list of sources used. In the first chapter, the essence and structure of working capital are considered, including special attention is paid to accounts receivable, the main causes of its occurrence are reflected, the factors affecting the amount are described. The mechanism of the analysis of accounts receivable and its management is considered. In the second chapter, the characteristics of PJSC MMK are given, an analysis of its financial condition is carried out. Trends in the state of accounts receivable and its management are revealed, cause-and-effect relationships with possible causes of the current situation are determined. The third chapter summarizes the problems identified as a result of the analysis of accounts receivable, suggests measures to reduce accounts receivable and calculates the effectiveness of the proposed measures. In conclusion, the main conclusions are formed.

Цель исследования – разработка методических основ для экономического анализа и управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса с учетом специфики его деятельности в современных условиях. Научная новизна исследования состоит в разработке методического подхода к экономическому анализу и управлению дебиторской и кредиторской задолженностью на предприятии среднего бизнеса, учитывающий риски формирования просроченной задолженности по всем группам клиентов и стоимость капитала для дебиторской задолженности, а также наличие скидок от поставщиков и репутационные риски бизнеса для кредиторской задолженности, что позволяет сократить риск негативных последствий от наличия неурегулированной дебиторской и кредиторской задолженности в текущем и долгосрочном периоде. Практическая значимость исследования заключается в применении авторских предложений по совершенствованию процесса управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. Эффективность рекомендаций – предложенные автором рекомендации по управлению дебиторской и кредиторской задолженностью предприятий среднего бизнеса позволят оптимизировать процесс управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. / The purpose of the study is to develop methodical foundations for economic analysis and management of receivables and payables of medium-sized businesses, considering the specifics of its activities in modern conditions. The scientific novelty of the research lies in the development of a methodical approach to economic analysis and management of receivables and payables in a medium-sized business, considering the risks of overdue debts for all groups of customers and the cost of capital for receivables, as well as the availability of discounts from suppliers and reputational business risks for accounts payable. debt, which reduces the risk of negative consequences from the presence of unsettled receivables and payables in the current and long-term period. The practical significance of the study lies in the application of the author's proposals for improving the process of managing receivables and payables of medium-sized businesses. Efficiency of the recommendations - the recommendations proposed by the author on the management of receivables and payables of medium-sized businesses will optimize the process of managing accounts receivable and payables of medium-sized businesses.

The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.