— an adapter that allows you to connect the video output of your computer to a regular color TV. Below we will look at several options for such an adapter, describe the pros and cons of each design, and provide tips on making a VGA SCART adapter with your own hands.

Before we begin, one important clarification: all advice and instructions in this manual are provided “as is” and are used at your own risk.

VGA-SCART pin assignments

To understand the functioning of the following VGA SCART adapter circuits, let's look at the different types of signals that need to be transmitted from the computer to the TV.

RGB signal

The main signal that is transmitted via cable from the computer to the TV is an RGB signal, divided into three components (R-red, G-green, B-blue). Fortunately, in in this case standard and SCART connector are fully compatible (outputs: amplitude 0.7V, resistance 75 Ohm). Therefore, you can directly connect the corresponding contacts without resorting to the use of special circuits or devices (we will consider this option later).

Common wire

VGA and SCART connectors have several pins connected to a common wire (ground), which are often connected to each other inside the cable. Their common connection makes it possible to eliminate various interferences (especially in relation to the three RGB lines). The same applies to shielded cable.

Note: there is essentially only one common wire, so it is normal that all contacts marked with ground are connected together.

720p/60Hz, 1080p/60Hz...

Audio and video converter

Signal Audio

In order to output sound to the TV, you need to take a cable with a standard 3.5 mm connector for a PC and connect it directly to the SCART connector. You can output both mono and stereo sound without resorting to the use of special devices and circuits. Just be careful not to confuse the audio output with the audio input, since SCART has them next to each other.

Switching signals

As mentioned earlier, the SCART input can accept different types of signals. In order for the TV to understand what type of signal is supplied to the input, there is a special “RGB Blanking” contact (pin 16). If a voltage of 0...0.4V is applied to this contact, then the TV will expect a “Composite signal”; if 1...3V, then the signal will be “RGB”. The use of this type of signal is extremely important for the functioning of the VGA-SCART adapter, and as we will see later, there are various ways get it.

Another pin that might interest us is “Swtch” (pin 8). This pin is intended for switching TV/AV mode. Also on some TVs, this pin allows you to set the aspect ratio of the image:

• TV mode - from 0 to 2 V.
• AV mode with 16:9 ratio – 5 to 8V.
• AV mode with 4:3 ratio - 9.5 to 12V.

If we do not send a signal to this pin, the TV will remain in its default state (TV mode), and then to switch to AV mode we will need to use the remote control.

Synchronization signals

This is where the most difficult part about building a VGA-SCART adapter begins. The synchronization of signals on a computer's video card is very different from the synchronization system that is used in a regular TV, so you need to resort to some tricks to make them compatible. The difference between most VGA-SCART adapter circuits is based on ways to solve this problem.

In a computer, standard VGA uses two different signals for synchronization, one vertical (60 Hz) and one horizontal (31 kHz). Both signals operate according to TTL logic and hence have a peak value of 5V. Finally, the signals can be either positive or negative depending on the video operating mode used.

However, the TV only needs one composite sync signal with a peak value of about 1...3V. Also, the horizontal frequency is much lower, about 15 kHz (vertical, but 50...60 Hz is almost the same). Finally, the signal should always be negative.

The main problem we face is horizontal synchronization. Assembling a circuit for this transformation is quite a difficult task. In this case, as a rule, changes are made to the signal source itself (video card) using a special software or even a modified VGA (like the famous ArcadeVGA) to get directly 15 kHz on the VGA output. We will consider this question further.

Receiving a 15 kHz clock signal using software

As mentioned in the previous section, the solution to the main task when building a VGA SCART adapter is to obtain a horizontal sync signal at 15 kHz. As a rule, the solution is achieved by changing, mainly in the field of software, the settings of the video card of the personal computer. In addition, the synchronization signals must be negative, i.e. with a constant level of up to + 5V, which goes to zero during the pulse itself.

Soft-15kHz program

This interesting software for Winows XP/Vista, created by a German programmer, allows you to very in a simple way receive a 15 kHz negative type synchronization signal. It is compatible with most video cards and is very easy to use.

Its only drawback is that during startup operating system The signal from the video card remains at 31khz, so you can't see anything until the end of Windows boot. Using the Soft15khz program is quite simple: after downloading, simply unpack the rar archive with the program and run it (no installation required), then click on “Install 15kHz” and restart your computer.

(1.4 MiB, downloads: 2,464)

This is powerful software for editing all video card parameters, including obtaining a 15 kHz clock signal. The program is not free, although it can be successfully used in the shareware version (the only drawback in this case is the presence of a splash screen that lasts about six seconds upon startup). You can download the PowerStrip program from the official website.

Receiving a 15kHz clock signal in hardware

Let us now turn to the study of various VGA SCART adapter circuits, ranging from the simplest to the most complex. Let's start with the pinout of the VGA and SCART connectors:

Basic circuit with composite timing (ATI RADEON video cards only)

• pros: Easy to implement, does not require any special components.
• Minuses: Requires external 5V and 12V power supply, only works with certain ATI Radeon video cards.

Basically, three RGB lines are used (VGA pins 1, 2, 3) connected to the corresponding SCART pins (pins 15, 11, 7). It is also necessary to connect the common wires of each channel (of course, one common wire is enough, but for high-quality shielding it is better to use all of them). To do this, the VGA pins (6,7,8) must be connected to 13, 9, 5 SCART.

Note: these connections are always the same in all adapter circuits. The dotted brown wire that connects pins 10 VGA and 17 SCART is the common sync signal wire. The black wire connects the shielded cable sheaths of both connectors. And finally, the brown wire that goes from VGA pin 13 to SCART pin 20 transmits the composite clock signal.

ATTENTION: In order for this VGA SCART adapter circuit to work, it is very important that the video card supports the clock signal mode on pin 13, which is usually absent in most video cards and only some video cards belonging to the ATI RADEON family can support this mode of operation.

Receiving a clock signal using diodes and resistors

• pros: Works with any video cards, the function is turned on by an external signal.
• Minuses: Requires external 12V power supply.

Let's look at the first adapter circuit. In this case, the connections of the lines R, G, B and ground are the same as in the previous diagram. The circuit allows you to use a regular video card (not generating a composite video signal). The clock signals from VGA pins 13 and 14 are mixed in a circuit of diodes and a 330 ohm resistor, and then sent to a regular 20-pin Scart.

Using a bipolar transistor to mix the two clock signals ensures good image quality.

Instead of using an external power supply, the 5V voltage is taken from VGA pin 9. True, not all video cards are capable of providing this voltage, especially older generation cards. In any case, all the latest VESA 2.0 compatible models should be fine. In this circuit, pin 8 is supplied not with 12V (to enable AV mode), but with 5V. If the TV supports aspect ratio switching mode at 5V, the aspect ratio will be 16:9 instead of 4:3.

Adapter based on 74HC86 chip

• Pros: Excellent quality and compatibility (works with any video cards)
• Minuses: Definitely one of the most complex schemes.

The VGA SCART adapter circuit is based on the 74HC86 integrated circuit (four XOR gates). An external 5V power supply is also required. The signals are mixed using exclusive OR elements, the output of which is a composite signal of excellent quality. The adapter works with any TV and provides a negative signal at a frequency of 15 kHz.

Hi all. For a very long time, I had an old seventeen-inch monitor lying on the roof, which was covered in dust. It lay there for a long time, exactly until I accidentally came across an article about a signal converter from RCA (popularly “tulip”) to VGA. There, the author of the article connected the monitor to a satellite tuner, and used computer speakers instead of speakers.

I also decided to do the same trick with my old monitor, so to speak, to give it a second life as a TV in the kitchen. After ordering, namely 18 days later, I received the package by mail.

The device itself was packaged very well, namely wrapped in a bunch of layers of bubble wrap.

Having reached the contents, we have the following configuration:

1. Converter
2. power unit
3. VGA to VGA cable
4. RCA to RCA cable
5. S-video to S-video cable
6. Instructions in English.

Converter equipment

As you can see, the package is not small; all the necessary cords are already included.

I was very surprised by the coating of the converter housing itself. It is covered with soft touch, which feels a little like a rubber coating. It is thanks to him that the case is much less susceptible to any mechanical damage, and is so pleasant to the touch.

After the purchase, I received an unpleasant surprise from my old monitor. After lying on the roof, it refused to turn on, so for demonstration I connected the converter to another, now Led, monitor.

Everything connects very easily. Cable from the monitor, plug into the connector VGAOUT, plug the cable from the tuner or DVD into the connector VideoIN. The power supply is in the socket, and its output is in the connector 5 vPower. After this everything starts working.

Example of work

On my monitor, a perfect picture immediately appeared, even taking into account that the signal comes through an analog RCA cable. The converter has a menu that allows you to adjust some parameters, such as brightness, image offset, but I didn’t touch anything there. We only used the mode button, which is responsible for switching the screen extension, selecting the desired extension specifically for my monitor.

If you decide to make yourself the same TV from a monitor, I recommend this particular adapter, since its quality of work is at the highest level.

I bought Here. The seller is very good, sent the goods on the second day.

Thanks everyone for watching.

PS. The old monitor was repaired; there was a crack on the TDKS.

Chizhikova T.A., Fedotenko S.A., Pryakhina I.L. Analysis accounts payable and measures aimed at reducing it in the enterprise // Electronic scientific and methodological journal of Omsk State Agrarian University. - 2015. -№2(2) July-September. - URL http://e-journal.omgau.ru/index.php/2015-god/2/19-statya-2015-2/144-00033

Chizhikova Tatyana Aleksandrovna

Candidate economic sciences, Associate Professor of the Federal State Educational Institution of Higher Professional Education Omsk State University of Import. P.A. Stolypin, Omsk ta. [email protected]

Fedotenko Svetlana Alexandrovna

Candidate of Economic Sciences, Associate Professor of the Federal State Educational Institution of Higher Professional Education Omsk State Agrarian University named after. P.A. Stolypin, Omsk sa. [email protected]

Pryakhina Inga Leonidovna

Senior Lecturer

Federal State Educational Institution of Higher Professional Education Omsk State Agrarian University named after. P.A. Stolypin, Omsk [email protected]

Analysis of accounts payable and measures aimed at its

decline in enterprise

Abstract: Accounts payable are part of current assets, therefore, the policy for managing accounts payable is part of the policy for managing current assets and the marketing policy of the enterprise. Accounts payable are borrowed funds of an enterprise. Monitoring accounts payable is important for an enterprise.

Key words: accounts payable, activities, dynamics, reduction.

During the financial economic activity The company has accounts payable. A company needs to manage its accounts payable effectively. The accounts payable management system must contain the entire set of existing analysis methods.

When doing business in modern conditions, the enterprise functioned effectively, it needs to attract additional borrowed money. Therefore, accounts payable can be one of the sources of attracting additional resources. But if there is a large amount of accounts payable, it negatively affects the financial condition of the enterprise.

There are many approaches to defining the concept of accounts payable. V.G. Getman defines accounts payable as “the obligations of an organization for goods, works and services supplied to it, as well as other obligations in favor of creditors, due to past economic events and transactions.”

An increase in the share of borrowed funds of an enterprise leads to an increase in the degree of its financial risks and negatively affects its financial stability, increasing the degree of dependence on borrowed funds. Thus, the change in the structure of liabilities over the analyzed period should be considered overwhelmingly negative.

The level of accounts payable largely depends on the activity of the operation, solvency and financial condition enterprises.

Let us consider and analyze accounts payable using the example of a company with limited liability private security company "Center for Armed Security" (LLC Private Security Company "TsVO").

An analysis of the assets and liabilities of the balance sheet of the limited liability company of the private security company “Center for Armed Security” shows that the total value of the enterprise’s assets in 2013 increased compared to 2011. This was most significantly due to an increase in the items “Inventories” and “Accounts Receivable.

The total amount of the enterprise's liabilities in 2013 increased significantly by almost 3 times compared to 2011. This change occurred due to an increase in the enterprise’s accounts payable to suppliers and contractors in 2012.

An increase in the share of borrowed funds of an enterprise leads to an increase in the degree of its financial risks and negatively affects its financial stability, increasing the degree of dependence on borrowed funds.

The liquidity of the organization's assets is low and tends to decline.

From the balance sheet data we can conclude that the limited liability company private security company "Armed Security Center" does not have a this moment cash Money, which could be used to pay off creditors, as shown by the coefficient absolute liquidity. If creditors demand to repay the debt in the near future, then the limited liability company private security company “Center for Armed Security” will not be able to do this at the expense of quickly salable assets.

Also negative point is that the ratio of equity and borrowed capital is not observed, and amounts to 24% and 76%, respectively.

The own funds of the limited liability company of the private security company "Center for Armed Security" have increased. The size of long-term and short-term liabilities enterprises. Thus, there was a cumulative increase in liabilities of this enterprise mainly due to an increase retained earnings and accounts payable.

Size authorized capital remained unchanged throughout the entire study period and amounted to 10 thousand rubles, the amount of reserve capital also did not change and was equal to 1 thousand rubles, there was an increase in retained earnings, the share of which amounted to 99.9% of the total equity. During the analyzed period, equity capital increased by a total of 26,081 thousand rubles, which is a positive trend.

An analysis of the dynamics and structure of borrowed capital of the analyzed enterprise is presented in Table 1.

Table 1 - Dynamics and structure of borrowed capital in LLC Private Private Enterprise "TsVO"

for 2011-2013.

Source of capital Amount, thousand rubles. Specific gravity,%

2011 2012 2013 Change (2013-2011) 2011 2012 2013 Change (2013-2011)

1 2 3 4 5 6 7 8 9

Long-term liabilities, in 1289 0 6461 30034 17144 64.07 12.86 28.56 -35.51

Deferred tax liabilities 34 34 34 0 0.17 0.07 0.03 -0.14

1 2 3 4 5 6 7 8 9

Current liabilities, including: 7229 43767 75142 67913 35.93 87.14 71.44 35.51

Borrowed funds 4200 3952 0 0 20.88 7.87 0.00 -20.88

Accounts payable 3029 39815 75142 72113 15.05 79.27 71.44 56.39

Total 2011 9 50228 105176 85057 100.00 100.00 100.00 0.00

During the analyzed period, the amount of borrowed capital increased by 85,057 thousand rubles, this was due to an increase in long-term liabilities by 17,144 thousand. rub. At the same time, the size of the deferred tax obligations during the analyzed period did not change and amounted to 34 thousand rubles.

Also in 2013, the company fully repaid the debt on short-term loans, however, short-term liabilities increased by 67,913 thousand rubles, which is associated with an increase in accounts payable by 72,113 thousand rubles, its share in the borrowed capital amounted to 71%.

An analysis of the dynamics and structure of the enterprise's accounts payable is presented in Table 2.

Table 2 - Assessment of accounts payable of LLC Private Private Enterprise "TsVO" for

2011-2013.

2011 2012 201 / (30/360) = 1.35%.

Then the amount to be paid will be: 150,000 * 1.35% = 1,480 thousand rubles.

Economic efficiency when using the FSUE Educational and Experimental Farm "Milovskoye" BSAU commercial loan for settlements with the supplier will be: 1480 - 1455 = 25 thousand rubles.

CONCLUSION

Accounts payable are liabilities that may include the amount of debts payable by an organization to other legal and individuals as a result of economic relations with them and invoices due in connection with supplies on credit or payment in installments.

Monitoring the status of accounts payable is an important part of managing the company as a whole, since if handled skillfully, such debt can become an additional, and most importantly, cheap source of raising borrowed funds. The effectiveness of using the funds received largely depends on how relationships with counterparties are built, the terms of concluded contracts are agreed upon, and the terms of their payment are monitored. Debt analysis is an integral part of assessing the liquidity of an enterprise and its ability to repay its obligations.

The object of the study is the financial and economic activities of the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoye" of the Belarusian State Agrarian University of the Ufa region of the Republic of Bashkortostan. The enterprise was formed in order to carry out scientific and scientific-technical activities in the agro-industrial complex and make a profit.

During the analyzed period, the assets of the FSUE Educational and Experimental Farm "Milovskoye" BSAU decreased by 2.0% or by 1555 thousand rubles. It can be concluded that the organization has lowered its economic potential. From the point of view of the structure of assets, the observed decrease occurred due to a decrease in current assets by 28.92% or by 6,416 thousand rubles. At the same time, there is an increase non-current assets by 8.77% or by 4861 thousand rubles.

In the structure of the assets of the balance sheet of the FSUE Educational and Experimental Farm "Milovskoye" BSAU, a significant share belongs to non-current assets. At the end of 2013, the value of non-current assets amounted to 79.26%; there is a tendency to increase the share of this type of assets. The share of current assets of the FSUE Educational and Experimental Farm "Milovskoye" BSAU decreased and at the end of 2013 amounted to 20.74%. There is a tendency for the share of this type of asset to decrease.

For the period 2011 – 2013 the sum of the sources of the organization's own capital increased by 0.19%, and the sum of the sources of the organization's borrowed capital decreased by 10.53%. It is believed that threshold value the share of equity capital in the total volume of sources of funds is 50%. And in the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoye" BSAU the share own funds in 2013 is more than 50% (81.32%), then we can say that by selling assets owned by the enterprise, the enterprise will be able to fully repay its debt to various creditors.

Indicators characterizing the financial condition of the economy generally satisfy the acceptable coefficients. This suggests that the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoe" BSAU is able to pay its debts, but for a certain period. In general, the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoye" BSAU is a solvent farm. The likelihood of bankruptcy is low.

At the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoye" BSAU, accounts payable decreased by 3,050 thousand rubles. or by 19.22%. The educational farm has only short-term accounts payable. This decrease is characterized by a decrease in the debt of suppliers and contractors by 17.50% or by 798 thousand rubles, as well as other debt by 40.81% or by 3324 thousand rubles. During the analyzed period, debt on taxes and fees increased by 33.86% or by 1072 thousand rubles. The largest share in the composition of short-term accounts payable is occupied by other debt: 2011 - 51.33%, 2012 - 33.33%, 2013 - 37.61%.

There are no overdue receivables in the analyzed period.

The turnover period of accounts receivable exceeds the period of repayment of accounts payable. This trend can lead to a deterioration in the financial condition of the enterprise, therefore it is necessary to strictly monitor the ratio of receivables and payables at the enterprise in the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoe" BSAU. Note that the amount of accounts payable far exceeds the amount of accounts receivable, which negatively affects the liquidity of the enterprise.

The accounts payable turnover ratio increased by 0.06, including due to a decrease in costs products sold the turnover ratio increased by 0.10, and due to a decrease in accounts payable, the turnover ratio decreased by 0.04.

The following can be identified as ways to reduce accounts payable in the Federal State Unitary Enterprise Educational and Experimental Farm "Milovskoe" BSAU:

- draw up an accounts payable budget;

— analyze the ratio of accounts receivable and accounts payable;

— development of measures to improve the efficiency of accounts payable management.

megaobuchalka.ru

Increase or decrease accounts receivable has a great influence on the turnover of capital invested in current assets, and, consequently, on the financial condition of the enterprise. The art of managing accounts receivable lies in optimizing its overall size and ensuring timely collection.

A sharp increase in accounts receivable and its share in current assets may indicate carelessness credit policy enterprises in relation to buyers, either by too high a rate of increase in sales volume and difficulties in selling products, or by the insolvency and bankruptcy of some buyers. A reduction in accounts receivable is assessed positively if it occurs due to a reduction in its repayment period. If accounts receivable decreases due to a reduction in product shipments, then this indicates a decrease business activity enterprises (reduction in credit sales, loss of product consumers).

Consequently, an increase in accounts receivable is not always assessed negatively, while a decrease is assessed positively. It is necessary to distinguish normal And overdue debt. Normal accounts receivable arises due to the forms of calculation used.

Overdue accounts receivable includes:

invoices for shipped goods and completed work not paid by buyers on time;

settlements for goods sold on credit and not paid on time;

bills for which funds were not received on time, etc.

At the same time, it is important to evaluate probability of bad debts, Why is the statistical material accumulated at the enterprise used or the opinion of experienced experts? It's important to study quality And accounts receivable liquidity.

One of the indicators used for this purpose is receivables turnover period (P dz ), or the debt collection period. It is equal to the time between the shipment of goods and the receipt of cash for them from buyers:

P dz =(average balances of receivables×days of the period)/amount of repaid receivables for the period

An increase in accounts receivable turnover may reflect an improvement in the payment discipline of buyers (timely repayment by buyers of debt to the enterprise) and (or) a reduction in sales with deferred payment (commercial loans to buyers) - in terms of timing or cost of transactions. A decrease in accounts receivable turnover indicates a decrease in the payment discipline of buyers and an increase in sales with deferred payment.

To characterize the quality of receivables, an indicator such as share of provision for doubtful debts or doubtful accounts receivable in total amount accounts receivable. An increase in the level of this ratio indicates a decrease in the quality of the latter and a deterioration in the liquidity of the enterprise.

These indicators are compared over time, with industry average data, standards, and the reasons for the increase in the period of funds remaining in accounts receivable are studied (ineffective payment system, financial difficulties among buyers, long cycle of bank document flow, etc.).

The quality of receivables is also assessed the proportion of the bill of exchange form of payment in it , since the bill is a highly liquid asset that can be sold to a third party before its maturity. A promissory note has significantly greater force than an ordinary receivable. An increase in the share of bills received in the total amount of receivables indicates an increase in its reliability and liquidity.

The problem becomes especially relevant in conditions of inflation, when money depreciates.

At accounts payable management it is necessary to remember that attracting borrowed funds into the turnover of an enterprise is a normal phenomenon that contributes to a temporary improvement in the financial condition, provided that these funds are not frozen for a long time in circulation and are returned in a timely manner. Otherwise, it may occur overdue accounts payable , which ultimately leads to the payment of fines and a deterioration in the financial situation.

Therefore in analysis process necessary :

study the composition and age of accounts payable,

the presence, frequency and reasons for the formation of overdue debts to resource suppliers, enterprise personnel for wages, budget,

determine the amount of penalties paid for late payments.

For this you can use data reporting form No. 5 “Appendix to the balance sheet”, as well as data from primary and analytical accounting.

One of the indicators used to assess the status of accounts payable is average duration period of its repayment (P k.z ), which is calculated as follows:

P k.z =(average balances of accounts payable×days of the period)/amount of repaid accounts payable

The quality of accounts payable can also be assessed by determining the share of settlements on bills of exchange in it. The share of accounts payable secured by issued bills of exchange in its total amount shows that part of the debt obligations, late repayment which will lead to a protest against bills issued by the enterprise, and, consequently, to additional expenses and loss of business reputation.

When analyzing accounts payable, it is necessary to take into account that it is also a source of covering accounts receivable. That's why you need to compare the amount of receivables and payables . If accounts receivable exceed accounts payable, this indicates the immobilization of equity capital in accounts receivable. If accounts payable slightly exceed accounts receivable, then the organization uses funds rationally and temporarily attracts more into circulation than it diverts.

studfiles.net

What does this indicate?

Often high level debt is the result of an ineffective scheme for organizing the work of an enterprise.

A decrease in this indicator indicates the restoration of the company’s activities, reaching a new level of supplies or sales of services, the availability of assets at the enterprise and the correct marketing policy.

Causes

There are two types of debt:

Measures to reduce accounts receivable

In order to reduce the level of debts on shipped products or completed work, an enterprise can develop an internal mechanism for selecting reliable counterparties. It is possible to reduce debt in some ways after it has been formed.

These include:

• analysis of information about the work of another enterprise or obtaining information about the integrity of a citizen ordering goods or services. At the stage of concluding a contract, it is mandatory to check the documentation for the company, request certificates of registration in Rosreestr and tax service, papers on the authority of the person signing documents on acceptance of goods or an act on work performed in order to establish the legal capacity of the company. It is advisable to obtain information about the activities of a private individual about work experience in a certain field, feedback on interaction in the field in order to establish solvency. It is important to find out about the existence of debts from the counterparty and prevent the conclusion of the work and the implementation of obligations until the shipment or transfer of the result of the work;
• To minimize economic risks, it is necessary to include in the contract provisions on penalties for failure to comply with requirements: in the form of fines, compensation for losses. This will reduce the risk of non-payment;
• if it is impossible to pay the debt under the contract in full within the specified time frame, it is possible to conclude an additional agreement to defer the payment of funds or draw up a payment schedule, the implementation of which will gradually reduce the amount of debt;
• as an incentive measure, it is possible to establish payment discounts for timely payments;
• An important link in the creditor-debtor chain is the company's personnel. To keep employees interested, you can establish a bonus system not only for completing sales tasks, but also for payments from buyers or customers. You can also impose disciplinary measures for cooperation with unscrupulous debtors by issuing reprimands, deprivation of bonuses, etc.;
• In order to reduce the level of accounts receivable, which has a beneficial effect on all economic indicators of the company, strict regulations are often introduced. It describes how the work of the enterprise is organized. It is also important to maintain statistics on sales and timely payments to conduct analysis and identify “weaknesses” in the organization of the process;
• formation of a “black list” of debtors with payment problems;
• As a measure to reduce debt, constant calls to counterparties can also be carried out in order to encourage them to pay.

All methods of reducing accounts receivable can be divided into the following categories:

Ways to reduce debt are:

• resolving the issue of payment out of court by filing a claim with the debtor. According to statistics, the percentage of a positive outcome of a case is not high when sending a letter. It all depends on its content and the integrity of the counterparty. The text must indicate that if the requirements are ignored or there is no payment, the issue will be referred to the court. A limited period of time is provided to make payments. This method is also effective in cases where the payment period is not established by the main agreement. The loan has the opportunity to stipulate that the debt must be repaid within 30 days from the date of receipt of the notification;
• If the dispute is not resolved during the claim procedure, then the only way to claim money is to contact arbitration court or an authority of general jurisdiction with a corresponding claim.

If the contract stipulates the obligation to resolve a claim dispute, then the issue is resolved in the order of priority - first by sending a letter demanding payment, and then you can go to court.

If the first stage is not followed, the application may be returned due to non-compliance with the legal order.

If, according to the claim, the debtor agreed with the debt, expressing this in writing, then receive positive decision it will be much easier. When recognizing a debt, the period limitation period is being restored.

The presence of receivables for an enterprise that is actively operating is inevitable. She is seen as one of the economic indicators taken into account when developing the company's marketing policy.

Its characteristics influence the scale of increasing product sales and controlling the amount of debt.

Nuances

In some cases, the reason for the formation of receivables is not the client’s reluctance to pay for goods or services, but an error by the accounting or legal department in the calculations or terms of the contract.

It is also possible that there is a lack of documentation in the materials distribution department, for example, a lack of accounting for returns.

If the debtor has a difficult financial situation, then the creditor can make concessions - agree on a debt repayment schedule.

It is likely that failure to take such a measure will lead to significant delays in the transfer of funds under the contract or complete non-payment of funds if they are insufficient in full.

In order to confirm receivables, counterparties can exchange reconciliation reports.

Reflection of the debt in the debtor's documents means his agreement with the amounts. This, in the event of filing a claim, will serve as the main evidence of the lack of payments and their recognition.

One of the ways to reduce accounts receivable in accounting and tax accounting is to write them off.

Such a measure is taken after the expiration of the statute of limitations or in connection with the liquidation of the enterprise during bankruptcy, in other cases when financial position debtor indicates the insolvency of the company.

A bad debt is recognized when there is no actual activity of the organization, and therefore it is not possible to receive money. Often tax office excludes registration records from the Unified State Register of Legal Entities of such companies.

One of the options for reducing debt, if it is impossible to collect it, is to assign the right of claim to third parties or specialized organizations that organize the collection of the debt.

Typically, the value of the receivable in this case is reduced relative to the amount of the originally established payment, so the debt transfer is carried out at a discount.

In this case, it is advisable for the creditor company to compare its own costs of obtaining debt with the costs that will arise when reselling the debt.

Read about the accounts receivable turnover ratio here.

Collection of receivables is discussed on this page.