MANAGEMENT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF THE COMPANY
The relevance of the issue of receivables and payables is of great importance for enterprises operating in market conditions, since skillful and effective management of this part of current assets is an essential condition for maintaining the required level of liquidity and solvency. The management of accounts receivable and accounts payable is necessary both to create an image of a reliable debtor and to ensure the effective day-to-day operation of the enterprise. It is also important that the condition of accounts payable as a source of funds meets the requirements of the market and meets the needs of business development. After all, insufficient financial stability can lead to excessive creditworthiness of the enterprise and a lack of funds for the development of production, and excessive can hinder development and burden the costs of the enterprise with excessive reserves and reserves.
Authors
- Anna Vladimirovna Kravtsova (ORCID: https://orcid.org/0009-0007-4716-7894)
- A. Yakimova
Publication Details
- Published
- 2024-10-24
- DOI
- https://doi.org/10.58168/moty_126-131
- Primary Topic
- Financial Reporting and Valuation Research
- Type
- article
- Field-Weighted Citation Impact
- 0.00