%0 Conference Article %T FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES %A Proskurina, M.V. %A Bezrukova, T.L. %K accounts receivable, accounts payable, analysis of the financial situation, turnover ratio %J Manager of the Year %D 2022 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov