Russian Federation
In modern market relations, no company can avoid the occurrence of receivables. The creditor organization uses it as an extension of the sale of its products, works or services, and the debtor organization considers it as an opportunity to use additional working capital. Accounts receivable means the funds available to the enterprise that are diverted from the turnover, which has a negative impact on the financial condition of the economic entity. The growth of accounts receivable often leads to a crisis situation in the enterprise. The article considers the nature of accounts receivable, the factors that affect its increase and occurrence, as well as the method of analysis.
accounts receivable, counterparties, analysis of accounts receivable, factors, financial condition, crisis situation
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