Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.
construction, industry, accounting, analysis, account, accounts receivable, developer
1. Koshkina T.Yu. Kak uchest' rashody pri demontazhe OS i nedostroya v celyah stroitel'stva novogo ob'ekta OS? // Stroitel'stvo: buhgalterskiy uchet i nalogooblozhenie. - 2018. - № 10.
2. Kashirina M.V. Audit i osobennosti nalogooblozheniya stroitel'nyh kompaniy NDS // Auditor. - 2020. - № 4. - S. 30-38.; DOI: https://doi.org/10.12737/1998-0701-2020-30-38; EDN: https://elibrary.ru/MQWBYF
3. Gerasimova L.N. Vnutrenniy kontrol' debitorskoy zadolzhennosti v organizaciyah // Aktual'nye voprosy sovremennoy ekonomiki. - 2014. - № 2. - S. 88-97; EDN: https://elibrary.ru/SSXPFZ
4. Gerasimova L.N. Integrirovannaya buhgalterskaya otchetnost': preimuschestva i perspektivy razvitiya v Rossii // Audit i finansovyy analiz. - 2014. - № 4. - S. 33-36; EDN: https://elibrary.ru/TJSJSL
5. Kashirina M.V. Innovacionnoe razvitie stroitel'noy otrasli: osobennosti nalogooblozheniya kompaniy-zastroyschikov i podryadchikov // Innovacionnye processy v nauke i obrazovanii: Monografiya / Pod obsch. red. G.Yu. Gulyaeva. - Penza: MCNS «Nauka i Prosveschenie», 2019. - 218 s.; EDN: https://elibrary.ru/OLDHTR
6. Butyaev K.S. Otnosheniya s klientami kak resurs kompanii: otlichitel'nye osobennosti i perspektivy // Mezhdunarodnyy buhgalterskiy uchet. - 2019. - T. 22. - Vyp. 7. - S. 801 - 810.; DOI: https://doi.org/10.24891/ia.22.7.801; EDN: https://elibrary.ru/HQBJZT
7. Chernysheva Yu.G. Novaya koncepciya analitiki v organizacii - biznes-analiz // Uchet i statistika. - 2019. - № 2 (54). - S. 76-86.; EDN: https://elibrary.ru/JESCYQ
8. Semenihin V.V. Stroitel'stvo. - M.: GrossMedia, ROSBUH, 2019.
9. Gerasimova L.N. Rol' uchetnyh mehanizmov v upravlenii innovacionnoy deyatel'nost'yu organizacii // Finansovyy vestnik: finansy, nalogi, strahovanie, buhgalterskiy uchet. - 2012. - № 12. - S. 11
10. Vasil'ev Yu.A. Godovoy otchet. Buhgalterskaya otchetnost' dlya kommercheskih organizaciy. - M.: BiTuBi, 2020
11. Utkina V.A., Shuklina Z.N. Predposylki i vybor metodov dlya ocenki loyal'nosti klientov v torgovle // Integraciya nauk. - 2016. - № 4. - S. 63-65.; EDN: https://elibrary.ru/XKODBD
12. Polozhenie po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federacii, utverzhdennoe prikazom Minfina Rossii ot 29.07.1998 № 34n
13. Koshkina T.Yu. O ponyatiyah «suschestvennost'», «suschestvennaya informaciya», «suschestvennyy pokazatel'» // Stroitel'stvo: buhgalterskiy uchet i nalogooblozhenie. - 2019. - № 11.
14. Serova A.I. Garantiynye uderzhaniya: buhgalterskiy uchet i nalogi // Stroitel'stvo: buhgalterskiy uchet i nalogooblozhenie. - 2019. - № 10.
15. Gerasimova L.N., Seredyuk E.A. Uchet hedzhirovaniya proizvodstvennoy deyatel'nosti // Audit i finansovyy analiz. - 2012. - № 4. - S. 51-56.; EDN: https://elibrary.ru/PWGZXD
16. Gerasimova L.N., Chernysheva E.R. Uchetnyy mehanizm formirovaniya rezerva pod predstoyaschie otpuska rabotnikov // Innovacionnoe razvitie ekonomiki. - 2013. - № 1 (13). - S. 153-159; EDN: https://elibrary.ru/QZPQCF
17. Aksenova N.I., Galimov I.A., Gerasimova L.N. i dr. Finansovoe upravlenie razvitiem ekonomicheskih sistem. - Novosibirsk, 2011. Tom 8; EDN: https://elibrary.ru/TMANDR
18. Butyaev K.S. Napravleniya ispol'zovaniya kompaniey resursa «otnosheniya s klientami» // Mezhdunarodnyy buhgalterskiy uchet. - 2019. - № 10.; DOI: https://doi.org/10.24891/ia.22.10.1181; EDN: https://elibrary.ru/QFVMUE
19. Velichko N.Yu. Indikatory potrebitel'skoy loyal'nosti v ramkah zhiznennogo cikla klienta // European Research. - 2016. - № 3. - S. 28-30.; EDN: https://elibrary.ru/VREQHJ
20. Gerasimova L.N. Integrirovannaya buhgalterskaya otchetnost': preimuschestva i perspektivy razvitiya v Rossii // Audit i finansovyy analiz. - 2014. - № 4. - S. 33-36; EDN: https://elibrary.ru/TJSJSL
21. Kiseleva E.S. Teoreticheskaya model' stadiy vzaimootnosheniy s klientami kak instrument dlya effektivnogo upravleniya lichnymi prodazhami // Sovremennye problemy nauki i obrazovaniya. - 2015. - № 1-1.; EDN: https://elibrary.ru/VIELDR
22. Suetin A.N., Kotlyachkova N.V., Kostenkova N.K., Barchan N.N. Formirovanie i ispol'zovanie resursnogo potenciala hozyaystvuyuschih sub'ektov // Fundamental'nye issledovaniya. - 2015. - № 11-2. - S. 413-416.; EDN: https://elibrary.ru/UXOZJX
23. Tebekin A.V., Mantusov V.B. Upravlenie organizaciey: teoretiko-metodologicheskie osnovy, funkcional'nye zadachi, tehnologii, prikladnye aspekty primeneniya: Monografiya. - M.: RIO Rossiyskoy tamozhennoy akademii, 2016. - 312 s.; EDN: https://elibrary.ru/VUGWVJ
24. Torosyan E.K. Pokazateli ocenki effektivnosti upravleniya vzaimootnosheniyami s klientami // Peterburgskiy ekonomicheskiy zhurnal. - 2016. - N 2. - S. 111 - 117.; EDN: https://elibrary.ru/WCDFXT
25. Velizhanskaya S.S. Analiz i kontrol' debitorskoy zadolzhennosti // Planovo-ekonomicheskiy otdel. - 2019. - № 5.
