ACCOUNTING-INFORMATION SUPPORT THE PROCESS OF MANAGEMENT OF OBLIGATIONS FOR PAWN OPERATIONS
Journal Title: Сталий розвиток економіки - Year 2016, Vol 32, Issue 3
Abstract
Purpose is to develop proposals to improve accounting and information support of the management of collateral debt obligations for transactions to strengthen supervision to ensure repayment of the debt of borrowers and prevent credit risks and weakening financial strength pawn institutions. Methodology of research. The study used the following methods: theoretical generalization and comparison the development of analytical accounting methods as a form of collateral to ensure repayment of debt for borrowers collateral operations; logical method of induction and deduction, grouping and summarizing the proof of what constitutes "pledge"; monographic when assessing the results of research and publications. Findings. Studied and analyzed the features of formation of accounting and information support of the management of debt borrowers collateral transactions. Practical recommendations for the improvement of analytical accounting for property transferred as collateral. Originality. Improved analytical accounting operations with property pledged that provide timely response management pawnshop the failure of the borrower to pay the debt and take measures to bias credit risks and weakening financial strength pawn facility. Practical value. The practical implementation of the submitted proposals to improve analytical accounting for property transferred as pledge, will help create the proper accounting and information support for management decisions regarding the efficient management of collateral for repayment obligations of borrowers and collateral transactions will monitor future cash flows from operations with clients to prevent credit risks and ensure financial stability pawnshops.
Authors and Affiliations
Myhailo Zhadan, Anastasiia Barannik
Keywords
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