Evaluation of the debt and credit management conditions at the domestic enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
Introduction. The debt management of the enterprise is a rather complex and dynamic process, which is conditioned, first of all, by the unity of origin and the content of receivables and payables and sources of their coverage. In turn, the main purpose of such an analysis is not only to ensure the receipt of real cash, but also to maintain a credit rating and overall solvency of the enterprise. Purpose. The main purpose of this work is to identify existing problems associated with the state of management of domestic management receivables and payables of the enterprise, and justify measures to improve the effectiveness of the above activities. Results. The article analyzes the current state of management of accounts receivable and payables at domestic enterprises. It has been determined that over the past five years the situation with debt repayment has deteriorated considerably, while the balance of debt has changed from passive to active. The structure of "branches-leaders" is investigated both in relation to the formation of receivables and accounts payable. It was established that by the end of 2016 only two sectors of the economy were in compliance with the ratios of accounts receivable and payables: "health care" and "education", while the most problematic was "rural, forestry and fisheries" Conclusion. Thus, as can be seen from the results of the analysis, the state of debt management of domestic enterprises is constantly deteriorating and becomes increasingly new, which should be further and very carefully analyzed. At the same time, the tasks of further research should be to identify not only the problems themselves in the activities of domestic enterprises and their financial and economic systems, but also the establishment of the underlying causes of the corresponding problems.
Authors and Affiliations
Yurii Mykhailovych Velykyi, Ruslan Anatoliiovych Chemchykalenko, Kateryna Oleksandrivna Khokholko
Keywords
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