PLACE THE BORROWING POLICIES IN ECONOMIC POLICIES OF ENTERPRISE

Abstract

The definition of debt as a specific object accounting system involves the construction of an effective system of its display and management of its formation and use.

The purpose of the study is to substantiate the need to develop the enterprise policy management, identify elements in it borrowing policies to improve approaches to accounting.

The study made it possible to establish that the loan capital should be formed on the basis of maturity, povernenosti and payment. Therefore, based on these characteristics to the constituents of debt of all listed liabilities of the enterprise include loans, bond issues, an obligation factoring transactions related to financial leasing and returnable financial assistance. Other components of the commitments that we have not classified as components of debt offer to include other liabilities.

In order to study the feasibility of developing the company borrowing policy elements important to justify the need for commitments as part of the company such as loan capital component.

By using the method of comparison determined that the majority of enterprises where the volume of other commitments that we have not referred to the debt exceeds the volume of debt obligations at the end of the reporting period will likely damage as a financial result. However, the company, the composition of liabilities which have large amounts of debt  profit. To prove the hypothesis of density of interaction between financial results and the amount of debt obligations methods used regression-correlation analysis, particularly non-parametric analysis model, the density of communication which characterize the rate of association and kontynhentsiyi kolihatsiyi.

The calculations make it possible to confirm that the coefficients norms and assert the tight relationship between the studied parameters (financial result and the amount of debt and other liabilities), which, in turn, proves the need for capital raised from the debt capital and other commitments' commitments and confirms the need for operational management amounts of debt obligations by implementing policy loan for analytical support and control the formation and use of debt obligations, minimizing the risk of negative financial results, due to untimely penalties repayment obligations and expenses associated with their formation.

Statistical data made it possible to establish an annual increase in arrears on all elements of debt, leading to the opening of proceedings. This shows the inefficiency of the system of loan capital and is a prerequisite for development policy loan companies. We found the place and role borrowing policy as a part of economic policy, which was a prerequisite for the establishment of essentially borrowing policy of the company, determining the purpose of implementation of realization of the object and the subject loan policy and principles and functions. Special components bold policy loan made it possible to link loan policy of the company accounting policies, allowing to minimize the recurrence of actions to be implemented within its influence.