%0 Journal Article %T Factors of Influence on Receivables and Payables and Their Classification §¶§Ñ§Ü§ä§à§â§í §Ó§Ý§Ú§ñ§ß§Ú§ñ §ß§Ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §Ú §Ú§ç §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§ñ %A Kuzmin Oleg Ye. %A Volovich Yelena B. %J Business Inform %D 2013 %I Kharkiv National University of Economics %X The approaches to classification factors of receivables and payables are analyzed in the article. In order to develop effective methods of receivables and payables management, its factors of influence are proposed to divide into three groups ¨C macro factors, the factors of enterprises immediate environment and micro factors. §£ §ã§ä§Ñ§ä§î§Ö §á§â§à§Ñ§ß§Ñ§Ý§Ú§Ù§Ú§â§à§Ó§Ñ§ß§í §á§à§Õ§ç§à§Õ§í §Ü §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §æ§Ñ§Ü§ä§à§â§à§Ó §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ. §³ §è§Ö§Ý§î§ð §â§Ñ§Ù§â§Ñ§Ò§à§ä§Ü§Ú §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§í§ç §Þ§Ö§ä§à§Õ§à§Ó §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î§ð §Ö§Ö §æ§Ñ§Ü§ä§à§â§í §Ó§Ý§Ú§ñ§ß§Ú§ñ §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§à §â§Ñ§Ù§Õ§Ö§Ý§Ú§ä§î §ß§Ñ §ä§â§Ú §Ô§â§å§á§á§í ¨C §æ§Ñ§Ü§ä§à§â§í §Þ§Ñ§Ü§â§à§ã§â§Ö§Õ§í §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ, §æ§Ñ§Ü§ä§à§â§í §Ö§Ô§à §ß§Ö§á§à§ã§â§Ö§Õ§ã§ä§Ó§Ö§ß§ß§à§Ô§à §à§Ü§â§å§Ø§Ö§ß§Ú§ñ §Ú §æ§Ñ§Ü§ä§à§â§í §Þ§Ú§Ü§â§à§ã§â§Ö§Õ§í. %K receivables and payables %K factors of receivables and payables %K classification %K enterprise environment %K §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ %K §æ§Ñ§Ü§ä§à§â§í §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú %K §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§ñ %K §ã§â§Ö§Õ§Ñ §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ %U http://www.business-inform.net/pdf/2013/1_0/200_204.pdf