Food Industry <br />Economics

Food Industry

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


Yevtushevska O.;Kusturova S.

Key words: accounts receivable;accounts payable;comparison;analysis;evaluation

Page: 68-74


The essence, goals and the order of formation of the analysis of accounts receivable and accounts
payable are investigated in the article. It is established that the analysis and management of accounts
receivable and accounts payable, functioning in the conditions of the market, are very important for
enterprises. Sufficiently effective and skilful management by this part of current assets is an indispensable
condition for maintaining the required level of liquidity and solvency. It is established that accounts receivable
and payable arise due to the use of non-cash settlements of the enterprise with buyers, contractors, financial
authorities, workers, employees, social insurance bodies, depositors, accountable persons.
It is determined that the main task of managing the movement of receivables is to establish with the
buyers such contractual relations that would ensure timely and sufficient receipt of funds for making
payments to creditors. Establishment of such contractual relationships with suppliers that set the terms and
amounts of the enterprise payments to the last place depending on the receipt of funds from customers is
the main task of managing the movement of accounts payable.
A comparative analysis of accounts receivable and payable at enterprises was carried out. The
conducted research showed that over the last years, at each enterprise the accounts payable predominated,
and it shows that the enterprises in the future will not be able to pay their accounts payable at the expense of
the accounts receivable. Taking measures concerning management of receivables and payables has been


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