{"id":"https://openalex.org/W4320161698","doi":"https://doi.org/10.20998/2519-4461.2021.1.3","title":"ANALYSIS AND EVALUATION OF RECEIVABLES PJSC \"COMPLEX BEZLYUDOVSKY MEAT-PACKING PLANT\"","display_name":"ANALYSIS AND EVALUATION OF RECEIVABLES PJSC \"COMPLEX BEZLYUDOVSKY MEAT-PACKING PLANT\"","publication_year":2021,"publication_date":"2021-02-04","ids":{"openalex":"https://openalex.org/W4320161698","doi":"https://doi.org/10.20998/2519-4461.2021.1.3"},"language":"en","primary_location":{"id":"doi:10.20998/2519-4461.2021.1.3","doi":"https://doi.org/10.20998/2519-4461.2021.1.3","is_oa":true,"landing_page_url":"http://dx.doi.org/10.20998/2519-4461.2021.1.3","pdf_url":"http://es.khpi.edu.ua/article/download/243269/241092","source":{"id":"https://openalex.org/S4210184828","display_name":"Bulletin of the National Technical University Kharkiv Polytechnic Institute (economic sciences)","issn_l":"2519-4461","issn":["2519-4461"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310322073","host_organization_name":"National Technical University \"Kharkiv Polytechnic Institute\"","host_organization_lineage":["https://openalex.org/P4310322073"],"host_organization_lineage_names":["National Technical University \"Kharkiv Polytechnic Institute\""],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin of the National Technical University \"Kharkiv Polytechnic Institute\" (economic sciences)","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4320161698"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://es.khpi.edu.ua/article/download/243269/241092","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5132991532","display_name":"\u0411\u0430\u0431\u0435\u043d\u043a\u043e \u0412\u043b\u0430\u0434\u0438\u0441\u043b\u0430\u0432 \u041f\u0430\u0432\u043b\u043e\u0432\u0438\u0447","orcid":"https://orcid.org/0009-0008-4199-6867","observed_orcids":["https://orcid.org/0009-0008-4199-6867"]},"institutions":[{"id":"https://openalex.org/I67256668","display_name":"National Technical University \"Kharkiv Polytechnic Institute\"","ror":"https://ror.org/00yp5c433","country_code":"UA","type":"education","lineage":["https://openalex.org/I67256668"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Vladyslav Babenko","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u00bb, \u0441\u0442\u0443\u0434\u0435\u043d\u0442; \u043c. \u0425\u0430\u0440\u043a\u0456\u0432","\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u00bb, \u0441\u0442\u0443\u0434\u0435\u043d\u0442","\u043c. \u0425\u0430\u0440\u043a\u0456\u0432"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u00bb, \u0441\u0442\u0443\u0434\u0435\u043d\u0442; \u043c. \u0425\u0430\u0440\u043a\u0456\u0432","institution_ids":["https://openalex.org/I67256668"]},{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u00bb, \u0441\u0442\u0443\u0434\u0435\u043d\u0442","institution_ids":["https://openalex.org/I67256668"]},{"raw_affiliation_string":"\u043c. \u0425\u0430\u0440\u043a\u0456\u0432","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080762495","display_name":"\u0421\u0432\u0456\u0442\u043b\u0430\u043d\u0430 \u041a\u043b\u0435\u043f\u0456\u043a\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0002-3218-943X","observed_orcids":["https://orcid.org/0000-0002-3218-943X"]},"institutions":[{"id":"https://openalex.org/I67256668","display_name":"National Technical University \"Kharkiv Polytechnic Institute\"","ror":"https://ror.org/00yp5c433","country_code":"UA","type":"education","lineage":["https://openalex.org/I67256668"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Svitlana Klepikova","raw_affiliation_strings":["\u043a\u0430\u043d\u0434\u0438\u0434\u0430\u0442 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u0441\u0442\u0430\u0440\u0448\u0438\u0439 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447, \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u00bb, \u0441\u0442\u0430\u0440\u0448\u0438\u0439 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432, \u043c. \u0425\u0430\u0440\u043a\u0456\u0432"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u043a\u0430\u043d\u0434\u0438\u0434\u0430\u0442 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445 \u043d\u0430\u0443\u043a, \u0441\u0442\u0430\u0440\u0448\u0438\u0439 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447, \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u00bb, \u0441\u0442\u0430\u0440\u0448\u0438\u0439 \u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0447 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0431\u0456\u0437\u043d\u0435\u0441\u0443 \u0442\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432, \u043c. \u0425\u0430\u0440\u043a\u0456\u0432","institution_ids":["https://openalex.org/I67256668"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I67256668"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"1","first_page":"3","last_page":"7"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13499","display_name":"Economic Systems and Logistics Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/receivables-analysis","display_name":"receivables analysis","score":0.8629999756813049},{"id":"https://openalex.org/keywords/accounts-receivable-management","display_name":"receivables management","score":0.9610000252723694},{"id":"https://openalex.org/keywords/meat-processing-plant","display_name":"meat processing plant","score":0.6890000104904175},{"id":"https://openalex.org/keywords/working-capital-turnover","display_name":"working capital turnover","score":0.7120000123977661},{"id":"https://openalex.org/keywords/accounts-payable","display_name":"accounts payable","score":0.7360000014305115},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.5130000114440918},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.9620000123977661},{"id":"https://openalex.org/keywords/financial-stability","display_name":"financial stability","score":0.6769999861717224},{"id":"https://openalex.org/keywords/factoring","display_name":"factoring","score":0.6779999732971191},{"id":"https://openalex.org/keywords/late-payment-penalties","display_name":"late payment penalties","score":0.7260000109672546},{"id":"https://openalex.org/keywords/receivables-collection","display_name":"receivables collection","score":0.6499999761581421},{"id":"https://openalex.org/keywords/food-industry","display_name":"food industry","score":0.4169999957084656},{"id":"https://openalex.org/keywords/enterprise-financial-condition","display_name":"enterprise financial condition","score":0.5019999742507935}],"concepts":[{"id":"https://openalex.org/C177225278","wikidata":"https://www.wikidata.org/wiki/Q192674","display_name":"Factoring","level":2,"score":0.7881403565406799},{"id":"https://openalex.org/C202451310","wikidata":"https://www.wikidata.org/wiki/Q328554","display_name":"Accounts receivable","level":2,"score":0.6975996494293213},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6379072666168213},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.5766125321388245},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5397925972938538},{"id":"https://openalex.org/C159091798","wikidata":"https://www.wikidata.org/wiki/Q157165","display_name":"Creditor","level":3,"score":0.519118070602417},{"id":"https://openalex.org/C162078301","wikidata":"https://www.wikidata.org/wiki/Q250058","display_name":"Accounts payable","level":3,"score":0.4922148287296295},{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.48942461609840393},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.43364837765693665},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.4172828495502472},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3587474226951599},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33891868591308594},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.07943904399871826}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.20998/2519-4461.2021.1.3","doi":"https://doi.org/10.20998/2519-4461.2021.1.3","is_oa":true,"landing_page_url":"http://dx.doi.org/10.20998/2519-4461.2021.1.3","pdf_url":"http://es.khpi.edu.ua/article/download/243269/241092","source":{"id":"https://openalex.org/S4210184828","display_name":"Bulletin of the National Technical University Kharkiv Polytechnic Institute (economic sciences)","issn_l":"2519-4461","issn":["2519-4461"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310322073","host_organization_name":"National Technical University \"Kharkiv Polytechnic Institute\"","host_organization_lineage":["https://openalex.org/P4310322073"],"host_organization_lineage_names":["National Technical University \"Kharkiv Polytechnic Institute\""],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin of the National Technical University \"Kharkiv Polytechnic Institute\" (economic sciences)","raw_type":"journal-article"},{"id":"pmh:oai:repository.kpi.kharkov.ua:KhPI-Press/56779","doi":null,"is_oa":true,"landing_page_url":"https://repository.kpi.kharkov.ua/handle/KhPI-Press/56779","pdf_url":"https://repository.kpi.kharkov.ua/bitstreams/6d2c9564-2bfd-4d30-80ca-e1e6362f58b8/download","source":{"id":"https://openalex.org/S4306400269","display_name":"eNTUKhPIIR Repository (Kharkiv Polytechnic Institute)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67256668","host_organization_name":"National Technical University \"Kharkiv Polytechnic Institute\"","host_organization_lineage":["https://openalex.org/I67256668"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:ojs.journals.uran.ua:article/243269","doi":null,"is_oa":false,"landing_page_url":"http://es.khpi.edu.ua/article/view/243269","pdf_url":null,"source":{"id":"https://openalex.org/S4377196123","display_name":"Scientific periodicals of Ukraine","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2519-4461","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.20998/2519-4461.2021.1.3","doi":"https://doi.org/10.20998/2519-4461.2021.1.3","is_oa":true,"landing_page_url":"http://dx.doi.org/10.20998/2519-4461.2021.1.3","pdf_url":"http://es.khpi.edu.ua/article/download/243269/241092","source":{"id":"https://openalex.org/S4210184828","display_name":"Bulletin of the National Technical University Kharkiv Polytechnic Institute (economic sciences)","issn_l":"2519-4461","issn":["2519-4461"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310322073","host_organization_name":"National Technical University \"Kharkiv Polytechnic Institute\"","host_organization_lineage":["https://openalex.org/P4310322073"],"host_organization_lineage_names":["National Technical University \"Kharkiv Polytechnic Institute\""],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin of the National Technical University \"Kharkiv Polytechnic Institute\" (economic sciences)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4320161698.pdf","grobid_xml":"https://content.openalex.org/works/W4320161698.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3135842482","https://openalex.org/W4226401712","https://openalex.org/W3111417196","https://openalex.org/W4383426392","https://openalex.org/W4382991589","https://openalex.org/W3000502817","https://openalex.org/W4408560454","https://openalex.org/W4283011367","https://openalex.org/W7135574155","https://openalex.org/W3112266207"],"abstract_inverted_index":{"The":[0,128,232],"definition":[1],"of":[2,11,22,26,34,45,48,69,91,96,100,116,120,130,134,147,153,164,173,186,208,215,226,239],"receivables":[3,35,55,70,92,148,167,209,240],"and":[4,31,43,50,78,89,160,193],"its":[5,82,121],"importance":[6,129],"in":[7,52,54,136,210],"the":[8,12,19,38,57,67,76,86,94,97,101,114,118,145,150,174,184,206,213],"effective":[9],"functioning":[10],"enterprise":[13],"is":[14,60,126,180],"given.":[15],"Taking":[16],"into":[17,73],"account":[18,74],"main":[20],"stages":[21],"conductinga":[23],"comprehensive":[24],"analysis":[25,36,47],"receivables,":[27,46,117],"developed":[28],"an":[29],"organizational":[30],"economic":[32],"model":[33],"for":[37,56,218,221,229,235],"company,":[39],"which":[40],"defines":[41],"thecomposition":[42],"structure":[44,88],"deviations":[49],"trends":[51],"changes":[53],"period.":[58],"It":[59,179],"stated":[61],"that":[62,80],"when":[63],"makingmanagement":[64],"decisions":[65],"on":[66,93,149,166],"management":[68,168,207],"should":[71],"take":[72],"all":[75],"factors":[77],"reasons":[79],"affect":[81],"occurrence.":[83],"An":[84],"assessmentof":[85],"size,":[87],"dynamics":[90],"example":[95],"financial":[98,151,157],"statements":[99],"food":[102],"industry":[103],"were":[104],"performed.":[105],"To":[106],"determine":[107],"theability":[108],"to":[109,123,170,182,198],"settle":[110],"with":[111,138],"creditors":[112],"at":[113],"expense":[115],"ratio":[119,122],"accounts":[124],"payable":[125],"calculated.":[127],"constant":[131],"controland":[132],"monitoring":[133],"funds":[135],"settlements":[137],"debtors":[139],"was":[140],"determined,":[141],"as":[142,144,195,197],"well":[143,196],"impact":[146],"condition":[152],"enterprises":[154,211],"-liquidity,":[155],"solvency,":[156],"stability,":[158],"competitiveness":[159],"more.":[161],"Different":[162],"opinions":[163],"specialists":[165],"models":[169],"increase":[171],"theefficiency":[172],"business":[175],"entity":[176],"are":[177,241],"considered.":[178],"proposed":[181],"improve":[183,205],"turnover":[185],"working":[187],"capital,":[188],"prevent":[189],"losses":[190,200],"from":[191,201],"overdue":[192],"badreceivables,":[194],"cover":[199],"their":[202],"late":[203,230],"return,":[204],"through":[212],"use":[214],"collection:providing":[216],"discounts":[217],"quick":[219],"payment":[220],"products;":[222],"factoring":[223],"-":[224],"sale":[225],"receivables;":[227],"penalties":[228],"payments.":[231],"necessary":[233],"rules":[234],"achieving":[236],"theoptimal":[237],"amount":[238],"indicated.":[242]},"counts_by_year":[],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-02-13T00:00:00"}