Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments

The article analyses accounts receivable and accounts payable on lease payments. The analysis includes calculating and assessing the share of debt in the balance sheet total and its changes over time; determining profitability and turnover of receivables and payables. When examining the structure an...

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Autor principal:	Irina N. Dmitrieva
Formato:	article
Lenguaje:	RU
Publicado:	Ural State University of Economics 2018
Materias:	LEASING ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ANALYSIS PROFITABILITY TURNOVER PERIOD Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/6062a842a52944db9f62d911b76d342d
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spelling	oai:doaj.org-article:6062a842a52944db9f62d911b76d342d2021-12-02T05:40:26ZMethods for Analysing Accounts Receivable and Accounts Payable on Lease Payments10.29141/2218-5003-2018-9-2-82218-5003https://doaj.org/article/6062a842a52944db9f62d911b76d342d2018-04-01T00:00:00Zhttp://upravlenets.usue.ru/images/72/8.pdfhttps://doaj.org/toc/2218-5003The article analyses accounts receivable and accounts payable on lease payments. The analysis includes calculating and assessing the share of debt in the balance sheet total and its changes over time; determining profitability and turnover of receivables and payables. When examining the structure and dynamics of debt, the author proposes to arrange data in the form of tables that allow performing calculation and assessment. To form the indicator of debt profitability on lease payments, we apply the method of proportional-value division of the degree of resources (capital) participation in profit, which allows establishing the profitability of specific assets and their sources. In the process of determining the period of receivables turnover by the lessor, we propose to use the amount of received lease payments as turnover. In the process of determining the period of payables turnover by the lessee, we propose to use the amount of repaid lease payments as turnover. Thus, the methods offered in the paper for analysing debt on lease payments allow conducting an integrated assessment of leasing operations efficiency.Irina N. DmitrievaUral State University of EconomicsarticleLEASINGACCOUNTS RECEIVABLEACCOUNTS PAYABLEANALYSIS PROFITABILITYTURNOVER PERIODBusinessHF5001-6182FinanceHG1-9999RUУправленец, Vol 9, Iss 2, Pp 47-53 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	LEASING ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ANALYSIS PROFITABILITY TURNOVER PERIOD Business HF5001-6182 Finance HG1-9999
spellingShingle	LEASING ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE ANALYSIS PROFITABILITY TURNOVER PERIOD Business HF5001-6182 Finance HG1-9999 Irina N. Dmitrieva Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments
description	The article analyses accounts receivable and accounts payable on lease payments. The analysis includes calculating and assessing the share of debt in the balance sheet total and its changes over time; determining profitability and turnover of receivables and payables. When examining the structure and dynamics of debt, the author proposes to arrange data in the form of tables that allow performing calculation and assessment. To form the indicator of debt profitability on lease payments, we apply the method of proportional-value division of the degree of resources (capital) participation in profit, which allows establishing the profitability of specific assets and their sources. In the process of determining the period of receivables turnover by the lessor, we propose to use the amount of received lease payments as turnover. In the process of determining the period of payables turnover by the lessee, we propose to use the amount of repaid lease payments as turnover. Thus, the methods offered in the paper for analysing debt on lease payments allow conducting an integrated assessment of leasing operations efficiency.
format	article
author	Irina N. Dmitrieva
author_facet	Irina N. Dmitrieva
author_sort	Irina N. Dmitrieva
title	Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments
title_short	Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments
title_full	Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments
title_fullStr	Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments
title_full_unstemmed	Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments
title_sort	methods for analysing accounts receivable and accounts payable on lease payments
publisher	Ural State University of Economics
publishDate	2018
url	https://doaj.org/article/6062a842a52944db9f62d911b76d342d
work_keys_str_mv	AT irinandmitrieva methodsforanalysingaccountsreceivableandaccountspayableonleasepayments
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Methods for Analysing Accounts Receivable and Accounts Payable on Lease Payments

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