Formation of accounts receivable of dairy products wholesale companies
DOI:
https://doi.org/10.15587/2312-8372.2013.12250Keywords:
accounts receivable, trade credit, debt, distributor, wholesale companyAbstract
The article studies the problems and peculiarities of formation of accounts receivable of dairy products wholesale companies. It determines the main features and peculiarities of the formation of the accounts receivables of dairy products wholesale companies. The article identifies the key moments that affect the formation of the accounts receivables and the debt relationships of the specified companies. There is an extension of manufacturers and distributors of dairy products and market consolidation. The concentration of major Ukrainian groups associated with the processing of milk and dairy products and the sale of dairy products has rapid pace. Foreign corporations in the domestic market affect the formation and management of accounts receivable. The companies are characterized by an increase of accounts receivables for goods as a result of fierce competition and a strategy of control of accounts receivable. There is a transformation of retail formats. Depending on the format of an outlet certain debt relationship between a wholesale company and a retail organization are created. It causes distortions of the development of certain industries. One of the features is the lack of regulations in economic and tax legislation to eliminate certain problematic moments in activity of retailers.References
- Алексеева, А. Массовый ритейл сохранит привлекательность [Текст] / А. Алексеева, В. Опанасенко, Ю. Пряникова // Комп&ньон. – 2008. – №9. – С.10.
- Алексеева, А. Розница [Текст] / А. Алексеева, В. Опанасенко // Комп&ньон. – 2008. – №21. – С. 8.
- Бут, О. Влияние сетевой розницы на рынок FMCG: примеры российского рынка [Текст] / О. Бут // Мир продуктов. – 2007. – № 8(41). – С. 52–55.
- Иванов, А. Г. Возможности привлечения иностранных инвестиций в АПК Украины [Текст] / А. Г. Иванов // Мир продуктов. – 2012. – №4(83). – С. 12–17.
- Коваленко, В. Инвестиционный прогноз 2008. Пищевая промышленность [Текст] / В. Коваленко // Комп&ньон. – 2008. – №4. – С. 28–29.
- Костельман, В. Молочний ринок [Текст] / В. Костельман // Молочна промисловість. – 2003. – №9. – С. 12.
- Лепкина, И. Полочная диктатура [Текст] / И. Лепкина // Комп&ньон. – 2007. – №50. – С. 42–43.
- Мирошниченко, М. А. Гипермаркеты медленно, но растут в Украине [Текст] / М. А. Мирошниченко // All Retail. – 2012. – № 8. – С. 12–15.
- Павлина, С. Секреты грамотного ритейла: как войти в сеть [Текст] / С. Павлина // Мир продуктов. – 2007. – № 8(41). – С. 48–50.
- Складчиков, В. Украинский рынок молока [Текст] / В. Складчиков // Мир продуктов. – 2012. – № 1(80). – С. 23–24.
- Статистичний бюлетень «Роздрібна торгова мережа області». – Дніпропетровськ : Головне управління статистики у Дніпропетровській області, 2011. – 122 с.
- Статистичний збірник «Роздрібна торгівля Дніпропетровщини у 2011 році» – Дніпропетровськ : Головне управління статистики у Дніпропетровській області, 2012. – 146 с.
- Статистичний збірник «Територіальні аспекти роздрібної торгівлі Дніпропетровщини» – Дніпропетровськ: Головне управління статистики у Дніпропетровській області, 2012. – 111 с.
- Фролова, В. Молочные братья [Текст] / В. Фролова // Комп&ньон. – 2008. – №3. – С. 26–28.
- Alekseeva, A., Opanasenko, V., Pryanikova, U. (2008). Mass retail will save an attractiveness. Partner, 9, 10.
- Alekseeva, A., Opanasenko, V. (2008). Retail. Partner, 21, 8.
- But, O. (2007). Influence of network retail on the market of FMCG: examples of the Russian market. World of products, 8(41), 52-55.
- Ivanov, A. (2012). Possibilities of bringing in of foreign investments are in AIC of Ukraine. World of products, 4(83), 12-17.
- Kovalenko, V. (2008). Investment prognosis 2008. Food industry. Partner, 4, 28-29.
- Kostel'man, V. (2003). Milk market. Milk industry, 9, 12.
- Lepkina, I. (2007). Shelf dictatorship. Partner, 50, 42-43.
- Miroshnichenko, M. (2012). Hypermarkets slowly, but grow in Ukraine. All Retail, 8, 12-15.
- Pavlina, S. (2007). Secrets of competent retail: how to enter in a network. World of products, 8(41), 48-50.
- Skladchikov, V. (2012). Ukrainian market of milk. World of products, 1(80), 23-24.
- Statistical bulletin «Retail network of area». (2011). Dnepropetrovsk: Main administration of statistics in the Dnepropetrovsk area. 122 p.
- Statistical collection «Retail business of Dnepropetrovschina in 2011». (2012). Dnepropetrovsk: Main administration of statistics in the Dnepropetrovsk area. 146 p.
- Statistical collection «Territorial aspects of retail business of Dnepropetrovschina». (2012). Dnepropetrovsk: Main administration of statistics in the Dnepropetrovsk area. 111 p.
- Frolova, V. (2008). Milk brothers. Partner, 3, 26-28.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Василь Сергійович Бєлозерцев
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.