Management of accounts and accounts payable of the production enterprise

Abstract

Purpose: this article discusses the features of managing receivables and payables of an enterprise and measures are taken to optimize the management system of relations with debtors and creditors. Discussion: to further develop measures for the management of receivables and payables of a manufacturing enterprise, it is proposed to take into account the concept and classification of receivables and payables, to determine indicators for assessing the effectiveness of the management of receivables and payables. Results: measures were developed to improve the management system of receivables and payables of a manufacturing enterprise, proposals were put forward for applying a credit policy at the enterprise, monitoring the fulfillment of obligations towards creditors, and introducing a software product for timely repayment of obligations.