RU

Keyword: «receivables management»

This article is devoted to the problem of the need for a permanent and multi-component analysis of receivables in agricultural organizations. The article analyzes the accounts receivable, compares it with the payables of Altair-Agro LLC, and on the basis of the results they came to the conclusion that it is expedient to form an effective receivables management system in the organization under study to ensure its financial sustainability.
This article analyzes the impact of receivables on liquidity and solvency of Altair-Agro LLC, based on which came to the conclusion that it is necessary to form an effective receivables management system in this agricultural organization in order to maintain its financial stability. The author has developed the main components of the receivables management system in the organization under study, including the application of ABC analysis of contractors, is justified, a system of discounts and markups has been developed, and the efficiency of using factoring has been calculated.