# 81 404-407 View full article

УДК 657.422.1:658.8

DOI: https://doi.org/10.36887/2415-8453-2025-4-81

Nord Ganna,
Doctor of Economic Sciences, Professor, Director of the Educational and Scientific Institute of Postgraduate Education,
Petro Mohyla Black Sea National University
https://orcid.org/0000-0001-6792-9883
Kolevatova Alona,
Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Auditing,
Petro Mohyla Black Sea National University
https://orcid.org/0000-0001-5035-5481

JEL classification: G 32, M41, М21

Published: 19.12.2025

The integration of domestic business into the global economic space necessitates the provision of effective accounting and analytical support, enabling the transformation of primary data on settlements with buyers and customers for shipped goods into strategically significant information for managerial decision-making. In conditions of financial instability and a shortage of liquid resources, accounts receivable for realized goods cease to be merely an accounting category and become an object of the management system. The lack of a systemic approach to monitoring counterparties’ payment discipline, the imperfection of methods for assessing the allowance for doubtful accounts, and the low level of automation of analytical procedures lead to the erosion of working capital tied up in commodity supplies and to a decline in business entities’ financial stability. Moreover, the digitalization of the accounting environment requires developing new models of interaction between the accounting department and commercial units. Consequently, the research and development of methods to optimize the accounting reflection and analytical interpretation of settlements with buyers and customers are practically significant for ensuring the long-term sustainable development of enterprises. The purpose of the article is to substantiate the theoretical foundations and develop methodological recommendations for improving the accounting and analytical support for managing settlements with buyers and customers for goods at an enterprise. During the research, methods of comparison, analysis, theoretical, and logical generalization were applied. The methodological basis was the dialectical research method. The article explores the theoretical and methodological foundations for accounting and analytical support in managing customer settlements for goods. The economic essence of accounts receivable for goods as a dynamic management object within the enterprise’s financial security system is clarified. A methodological model for accounting and analytical support in managing settlement processes for goods is proposed, which combines financial accounting methods with strategic analysis tools (ABC-XYZ analysis, scoring models, monitoring of DSO and CEI indicators). Ways to improve accounting policies in terms of automating control over credit limits and algorithms for forming expected credit loss (ECL) provisions are substantiated. It has been proven that implementing the developed recommendations optimizes the working capital structure and increases the enterprise’s liquidity under market turbulence.

Keywords: settlements with buyers and customers, goods, automation, enterprise management system, accounting and analytical support, integrated model.

Rеferences

  1. Vitrenko, O. V., Katranzhy, L. L., & Prydatko, E. M. (2020). Orhanizatsiia obliku debitorskoi zaborovanosti v systemi upravlinnia ryzykamy [Organization of accounting of accounts receivable in the risk management system]. Naukovyi Visnyk Uzhhorodskoho Natsionalnoho Universytetu, (34), 35–41. URL: https://dspace.uzhnu.edu.ua/jspui/handle/lib/66140.
  2. Kashchena, N. B., & Nosach, N. M. (2016). Oblik realizatsii tovariv v pidpryiemstvakh torhivli [Accounting of goods realization in trade enterprises]. Ekonomika i Suspilstvo, (7), 921–925. URL: https://economyandsociety.in.ua/journals/7_ukr/154.pdf.
  3. Kovova, I. (2021). Oblik tovariv v umovakh didzhytalizatsii [Accounting of goods in terms of digitalization]. Ekonomika i Upravlinnia, (50). URL: https://em.duit.in.ua/index.php/home/article/view/57/58.
  4. Mamontova, M. A., & Hlushchyk, M. M. (2023). Osoblyvosti obliku ta upravlinnia debitorskoi zaborovanosti pidpryiemstva v suchasnykh umovakh [Features of accounting and management of accounts receivable of the enterprise in modern conditions]. Modern Economics, (39). DOI: https://doi.org/10.31521/modecon.V39(2023)-17.
  5. Pro zatverdzhennia Natsionalnoho polozhennia (standartu) bukhhalterskoho obliku. Ministerstvo finansiv Ukrainy Nakaz № 237 vid 08.10.1999 r. [On approval of the National Accounting Regulation (Standard). Ministry of Finance of Ukraine Order No. 237 dated 08.10.1999]. (1999). URL: https://zakon.rada.gov.ua/laws/show/z0725-99#Text.
  6. Savchenko, A., & Kibysh, O. (2024). Orhanizatsiino-informatsiina model analizu rozrakhunkiv z pokuptsiamy ta zamovnykamy [Organizational and informational model for analyzing settlements with buyers and customers]. Ekonomika ta Suspilstvo, (68), 1–4. https://doi.org/10.32782/2524-0072/2024-68-152.
  7. Tiutiunnyk, Yu., Dorohan-Pysarenko, L., & Tiutiunnyk, S. (2020). Finansovyi analiz: navch. posib. [Financial analysis: tutorial]. PP Astraia. URL: https://dspace.pdau.edu.ua/handle/123456789/8241.
  8. Shendryhorenko, M. T. (2017). Tovary yak obiekt obliku ta vnutrishnoho audytu na pidpryiemstvi [Goods as an object of accounting and internal audit at the enterprise]. Ekonomika ta Suspilstvo, (12), 722–726. URL: https://economyandsociety.in.ua/journals/12_ukr/121.pdf.

Quote article, APA style

Nord G. , Kolevatova A. Accounting and analytical support for the management of settlements with buyers and customers for goods. Ukrainian Journal of Applied Economics and Technology. 2025. №4. 404-407 pp. https://doi.org/10.36887/2415-8453-2025-4-81

Quote article, MLA style

Nord G. , Kolevatova A. Accounting and analytical support for the management of settlements with buyers and customers for goods. Ukrainian Journal of Applied Economics and Technology. https://doi.org/10.36887/2415-8453-2025-4-81