This article discusses the concept of receivables and payables from the point of view of accounting, defines the essence of the analysis of receivables and payables at the present stage of development of economic relations, on which the stability of the financial position of the company depends both at the current moment and in the future of its further development. At the same time, it should be noted that an uncontrolled increase in receivables and payables can lead to a decrease in the liquidity of current assets and the solvency of the organization, on the one hand, and a loss of financial stability, on the other. Accounts receivable that is not returned in a timely manner depreciates assets, reducing their value in the face of inflation, and an uncontrolled increase in accounts payable creates the risk of claims from creditors for the bankruptcy of organizations. In addition, non-payment by debtors of the amount of debt on time can lead to untimely fulfillment of the organization's obligations to creditors, tax authorities, etc., which will necessitate the attraction of new credit and borrowed funds and, as a result, an increase in cost due to the payment of interest, a decrease in financial result. The article also suggests ways to optimize and improve the organization of settlements with counterparties of the organization.

Analysis, receivables and payables, assessment

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