外文文献应收账款管理.docx

外文文献应收账款管理.docx

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InternationalJournalofSciences:

BasicandAppliedResearch

（IJSBAR）

ISSN2307-4531

（Print&Online）

http:

//gssrr.org/index.php?

joumal=JoumalOfBasicAndApplied

AccountsReceivableManagement-ImportantTask

underConditionsofGlobalization

GoceMenkinoskia*,PeceNikolovskib,VeraKaradjovac,SnezanaDicevskad,

IgorZdravkoskie

a,b,eFacultyofeconomics一Prilep,University"St.KlimentOhridskV"-Bitola,PrilepskiBraniteli133,7500

Prilep,RepublicofMacedonia

MFacultyoftourismandhospitality一Ohrid,University"St.KlimentOhridski”一Bitola,KejMakedonija95,

6000Ohrid,RepublicofMacedonia

aEmail:

gocemenkinoski@yahoo.com

Abstract

Accountsreceivablemanagementistheimportanttaskunderconditionsofglobalization,havinginmindthatthecontemporaryworldischaracterizedbyfrequentbusinesschanges,uncertaintyandrisks.Therefore,goodbusinessrequiresgoodcapitalbutitisrareintoday'sconditions.Althoughaccountsreceivablearelesssolventformofworkingcapitalthanmoney,thepresentvalueoftimelypaymentwillnotcausetroubleslargelyregardingtoliquidity,andintheenterprisesolvency.Investmentsareresourcesconnectedtoaccountsreceivable.Wemusthaveinmindthataccountsreceivablearenot"real''investments,theyareresultofadvancingsale,notadetermination（long-termandplanned）bytheenterprisetoinvestcapitalsharesfromaccountsreceivable.Allaccountsreceivable,disregardingthebasisoftheirorigin,duetodateandsecurity（exceptlong-termaccountsreceivableincludedinthegroupoffinancialinvestments）arepartofworkingassets,inthebalancesenseofaccountsreceivable.

Keywords:

accounting;accountsreceivable;management;financialreports;liquidity.

*Correspondingauthor.

1

InternationalJournalofSciences:

BasicandAppliedResearch（IJSBAR）（2016）Volume27,No1,pp88-94

1.Introduction

Theconditionsofglobalizationarecharacterizedbychangesinallthefields,thereforeinthefieldofaccountingalso.Theenterprisesofhighperformancesareexpressedfully.Participationoncapitalmarketsrequiresobjectiveaccountinginformationfromfinancialreportsinordertomakeadequatebusinessdecisions.

Accountsreceivable（amongotheritemsoffinancialreports）haveanextraordinaryinfluenceontheliquidityofenterprises,soaspecialattentionshouldbepaidtothem.Thereforetheinvestmentriskmustbeassmallaspossible.

Itisafactthatifthepaymenttermofreceivablesshortens,theliquidityofenterprisesincreases.Thus,theinterestofenterprisesistoshortenthetimeofpaymentofthereceivables.Itcanbedoneinaformofminimizationoftheriskoffrozencreditsandstimulatingconsumerswithvariousdiscounts,andsoon.

Asaccountsreceivablearesignificantinvestmentsformanyenterprisesandso,theyshouldefficientlymanagereceivablesinordertorealizeprofitinbusiness;therefore,itisneededtopayattentiontoreceivables,amongothercontemporaryenterpriseitems,thepaymentandmanagementofthereceivables,theimportanceofcustomerprofitabilityanalysis,andtheimportanceofthetimestructureofaccountsreceivable.

2.GlobalizationanditsReflectiontotheBusinessofLocalCompanies

Globalizationoftheworldmarketandmutualconnectionofbusinesspartnersintheworldhavecausedthedevelopmentofnewtechnologiesthatenablemorequalitativeandefficientbusiness,itisthenecessityofcontemporaryenterprisesaspiringhighperformances.

Globalizationisaprocessofoverlapping,integrationandunitingtheeconomiesintoonemutualeconomy.Inthesecondhalfofthe19thcenturytheprocessofoutgrowingtheeconomiesintheworldintooneunitedworldeconomy.Onehundredyearslater,theprocessofepochaloutgrowingtheworldeconomyintoaglobaleconomyhasbegun.Globalizationisageneraltrendofamodernbusinessdestroyingobsoletebordersoflimitedandmonopolizednationalandregionalbusiness.Thelocalandglobalbusinessisunitingintooneuniversalbusinesssystem[1].

Theconditionsofglobalizationhavebornaneweconomywherecommunicationtechnologiescreateaglobalcompetitionwithinnovativenessandmassadaptationbeingmoreimportantthanmassproduction.Reference[2]Knowledgetransformedintoinformationisevenconsideredaneweconomicfactor.Acharacteristicoftheneweconomyismoreinvestmentsinnewbusinessconceptsandtheirmethodologies,notinnewequipmentsasitusedtobe.Thus,itscharacteristicisthepresenceofchanges（lessorbigger）,thereforeenterprisesgravitatetotheimprovementsoftheirperformances.Consequently,wecansaythatonlytheenterprisesthatreacttochangesveryquicklyandadapttothem（theyareflexibletothem）,disregardingthefactfromwheretheycome（consumers-buyers,competitionortheother）,cansurvive.

Theeconomicbenefitofch