Management of accounts receivable for railway transport enterprises
The state of accounts receivable, its quality, size and structure have a significant impact on the financial position of the company as a whole, its solvency and fiscal sustainability. Management of accounts receivable is a series of measures aimed, ultimately, at optimizing its size and improving its structure quality. The enterprise tends to reduce terms of accounts receivable and decrease financial cycle size as much as possible but without harming its activity. The analysis of accounts receivable conducted on a regular basis using traditional and non-trivial approaches can judge on the ability of company management to foresee and reduce the risk of non-payback of funds, identify specific, inherent in a particular activity, factors of the debt formation and determine the overall quality of liability management. The article considers the key risks associated with the emergence of accounts receivable, terms of repayment, non-repayment in full or in part, and also discloses the features of accounts receivable management in a transport corporation.
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Availability:
- Find a library where document is available. Order URL: http://worldcat.org/issn/23521465
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Supplemental Notes:
- © 2022 Elena Surikova, et al. Published by Elsevier B.V. Abstract reprinted with permission of Elsevier.
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Authors:
- Surikova, Elena
- Kosorukova, Elena
- Krainova, Irina
- Rasskazova, Margarita
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Conference:
- X International Scientific Siberian Transport Forum — TransSiberia 2022
- Location: Novosibirsk , Russia
- Date: 2022-3-2 to 2022-3-5
- Publication Date: 2022
Language
- English
Media Info
- Media Type: Web
- Features: References;
- Pagination: pp 1790-1797
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Serial:
- Transportation Research Procedia
- Volume: 63
- Issue Number: 0
- Publisher: Elsevier
- ISSN: 2352-1465
- Serial URL: http://www.sciencedirect.com/science/journal/23521465/
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Publication flags:
Open Access (libre)
Subject/Index Terms
- TRT Terms: Business administration; Cost accounting; Financial capital; Liability; Railroad transportation; Risk management
- Subject Areas: Economics; Finance; Operations and Traffic Management; Railroads;
Filing Info
- Accession Number: 01854849
- Record Type: Publication
- Files: TRIS
- Created Date: Aug 17 2022 9:33AM