DEVELOPING THE CONCEPTUAL APPARATUS OF COMMERCIAL CREDITING
https://doi.org/10.21686/2413-2829-2016-5-122-126
Abstract
The article analyzes the conceptual apparatus of the commercial credit for organizations. The author shows key types of trade credits, provisions of credit policy of the enterprise, the system of this policy administration, the model of using commercial credit - a potential borrower which is applied in the international practice for commercial organizations. The author puts forward a specified and more generalized notion of the commercial credit as a special form of the credit made up according to the credit contract or other agreements between sellers and buyers of the B2B system as selling goods (jobs, services) by installment and with delayed payment (credit).
About the Author
Elena A. Erina
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Post-Graduate Student of the Department for Financial Control, Analysis and Audit of the PRUE
36 Stremyanny Lane, Moscow, 117997, Russian Federation
References
1. Vashchekina I. V. Kharakternye cherty i osobennosti sovremennogo potrebitel'skogo kreditovaniya v Rossii [Typical Characteristics and Specific Features of Today's Customer Crediting in Russia]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 8 (74), pp. 38–43. (In Russ.).
2. Ordov K. V. Vzaimodeystvie denezhno-kreditnoy politiki i konkurentosposobnosti kompaniy [The Interaction of Monetary Policy and Competitiveness]. Vestnik Rossiyskoy ekonomicheskoy akademii imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian Academy of Economics], 2011, No. 3 (39), pp. 50–56. (In Russ.).
Review
For citations:
Erina E.A. DEVELOPING THE CONCEPTUAL APPARATUS OF COMMERCIAL CREDITING. Vestnik of the Plekhanov Russian University of Economics. 2016;(5):122-126. (In Russ.) https://doi.org/10.21686/2413-2829-2016-5-122-126
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