Analysis of accounts receivable by Russian metallurgical enterprises: industry dynamics

The subject of this article is the dynamics of receivables of enterprises of the metallurgical industry of Russia. The aggregate value of receivables of enterprises of the country's economy or industry is one of the important characteristics of macroeconomic dynamics, and namely it gives a generalized view of the conditions for the sale of products and the degree of competition, reflects the state of payment discipline of economic entities. According to the dynamics of total receivables, it is possible to draw conclusions about possible crises in the economy. Due to the fact that the Russian economy has been experiencing crisis phenomena in recent years, the study of the behavior of receivables is relevant. At the same time, the sectoral aspect of this indicator has not been practically studied, although different industries react to economic challenges differently. As a result of the study, conclusions have been drawn about the specific nature of the dynamics of receivables of Russian metallurgical enterprises, possible reasons for these differences have been presented. Also, tasks for have been formed further economic and statistical modeling of the dynamics of receivables and identification of its relationship with the most important economic indicators of enterprise activity.