The Influence of the Debt Receivable Quality Analysis Results on the Estimation of the Enterprises Paying Capability

Tyumen State University Herald. Social, Economic, and Law Research


2016, Vol. 2. №2

The Influence of the Debt Receivable Quality Analysis Results on the Estimation of the Enterprises Paying Capability

About the authors:

Marina A. Lebedeva, Cand. Sci. (Econ.), Associative-Professor, Department of Economic Safety, Accounting, Analysis and Audit, Financial and Economic Institute, Tyumen State University;

Galina I. Teryaeva, Post-Graduate Student, Financial and Economic Institute, Tyumen State University, Accountant in “Giprong-Ecom”;


The role of information becomes dominant in all the spheres of the modern society. Despite the constant activity on the enhancement of accounting and reporting in our country according to the IFRS, there are new and, maybe, even more difficult challenges in this area. Improvement of the quality of registration and reporting information, formatting of the accounting reporting into financial, and its professional use are of great importance for development of an innovative economy. An important section in most guidelines on the estimation of enterprises’ financial condition is the analysis of its paying ability, and the urgency of its results increases especially during the periods of economic instability, inflations, and payments crises. The purpose of this article has become researching a coefficient method to estimate paying ability of an enterprise in Russian literature and revealing its inherent drawbacks, which are capable of influencing the reliability of the analysis results and the correctness of management. In order to achieve this result the following tasks have been solved: the distinctive features of approaches to liquidity analysis in the analysis techniques of a financial condition widely used in different years of the Russian analytical practice have been considered; the analysis of ability to meet payments of the design organisation “Giprong-Ecom” has been performed using a coefficient method; the influence of results of the analysis of reliability and quality of a debt receivable on values of liquidity rates has been discovered; the problems of liquidity analysis results reliability and the absence of information support for the quality analysis of enterprises’ debt receivables have been designated; and the recommendations about their solving have been formed. The methodological basis for the work constitutes of the system approach methods and qualitative and quantitative methods of the economic analysis. The results of the given work are the justification of necessity of increase of reliability of the reporting for liquidity analysis of the enterprise, the formation of information base of the quality analyses of a debt receivable according to the accounting records, the recommended methods, and the acceptances, and the recommendations add the retrospective analysis of condition of calculations with debtors possible estimations of a financial solvency and reliability of both constant and potential partners.


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