APPROACHES TO IMPROVING THE ACCOUNTING SYSTEM WITH SUPPLIERS IN INTERNATIONAL PRACTICE
DOI:
https://doi.org/10.55640/Keywords:
supplier, settlements, accounts payable, accounting, liquidity, international standards.Abstract
This article analyzes the system for managing settlements with suppliers, the accounting aspects involved, their impact on financial stability, and optimization methods based on international experience. The analysis shows that an effective mechanism for managing accounts payable not only strengthens the reliability of the supply chain but also plays a vital role in ensuring a company's liquidity and profitability.
References
1. IFRS Foundation (2023). International Accounting Standards (IAS 1, IAS 2).
2. Kaplan, R. & Norton, D. (2021). Strategic Supply Chain Management.
3. Deloitte (2022). Global CFO Insights on Accounts Payable Trends.
4. Ministry of Finance of the Republic of Uzbekistan (2024). Methodological Guide on Settlement Policy.
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