Analysis of obligations of the suppliers and subcontractors

Kogut O.U., Nazarova V.L.

  • о Ю. Когут


The companies permanently perform calculations with the suppliersfor purchased production goods, raw material and other material assets,executed works and rendered services and subcontractors for executedworks and work stages. Calculation debts during financial and economicactivities shall be within accepted value. Timely taking the measures ispossible only in systematic control execution by the company.The analysis of credit debt, which means not only debt to the supplier,but credits, loans, calculations with budget and other liabilities, take animportant place. Analysis of debt by the terms of extinction of obligationsis important. Generally, herewith the debt is divided into two large groups:long-term and short-term.The aim of the obligation analysis of the suppliers and subcontracts isto appraise status of obligations of the suppliers and subcontracts and tooutline method of their improvement. Carried out examination is based onstudying of practice of the companies’ activities.Key words: obligation of the suppliers and subcontractors, analysis ofcredit debt, analysis of balance liquidity, liquidity of assets.
How to Cite
КОГУТ, о Ю.. Analysis of obligations of the suppliers and subcontractors. The Journal of Economic Research & Business Administration, [S.l.], v. 119, n. 1, p. 98-107, nov. 2018. ISSN 2617-7161. Available at: <>. Date accessed: 19 mar. 2019.