Template-Type: ReDIF-Article 1.0
Author-Name: Andrei R. Leipi
Author-Email: rudikovich@mail.ru
Author-Workplace-Name: Omsk Branch Budget and Treasury Academy of the Ministry of Finance of the Russian Federation, Omsk, Russia
Title: Accounts Receivable Analysis as a Tool Used in the Accounts Receivable Control Procedure
Abstract: The article author examines the accounts receivable control procedure efficiency evaluation methods used by the agricultural sector companies. He uses the methods of correlation and regression analysis to prove that it is appropriate to use indicators of the structural differences when doing the research. It is shown how the accounts receivable correlate with the structural changes in the entities’ financing sources.
Classification-JEL: Q14, G32
Keywords: accounts receivable, control procedure, structure variability, financing sources, agricultural sector companies
Journal: Finansovyj žhurnal — Financial Journal
Pages: 159-168
Issue: 2
Year: 2011
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/2/statii/2011_02_16.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110216:p:159-168