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.
management, debit, credit, enterprise, organization, debt, accounts receivable, accounts payable, medium business
1. MBA Knowledge Base Accounts Receivable Management: article 5 // Knowledge Base - Financial Management - Human Resource Management - Marketing Management -Case Studies on Management 2021.
2. Degtyarev A. S. Risk management and profitability of portfolio investments: monograph / A. S. Degtyarev. – Moscow: Laboratory of the book. – 136 p. – URL: http://biblioclub.ru/index.php?page=book&id=142712 (date of application: 08/20/2020).
3. Zhilkina A. N. Financial management. Financial analysis of the enterprise: textbook / A. N. Zhilkina. – Moscow: SIC INFRA-M, 2021. – 332 p.
4. Inter-RAO Materials of the INTER-RAO website. – URL: https://www.interrao.ru//(date of application: 30.03.2021).
5. Orlova O. E. How to manage accounts receivable (payables) of BU: article / O. E. Orlova. – Ayudar Info, 2021.
6. Thomasson M. Managing Accounts Receivable and Accounts Payable in Modern Business: article / M. Thomasson. – Blog, Business – 2021.
7. Small and medium-sized businesses in the Far Eastern Federal District cannot recover. Loans, losses and insufficient government support are putting pressure on entrepreneurship during the pandemic period. – URL: https://primamedia.ru/news/1216199/. – Date of application: 12/29/2021.