Analysis of accounts receivable of agricultural organizations in the region

The article assesses the structure, dynamics and turnover of accounts receivable based on the data of agricultural organizations in the Kursk region. Scientific and regulatory approaches to the content and classification of types, as well as the economic nature of debt formation are considered. A significant increase in accounts receivable in agricultural organizations of the region has been revealed, which outpaces the growth of accounts payable, indicating that the total amount of debt to agricultural enterprises exceeds the debt of the enterprises themselves, which diverts funds from circulation and potentially reduces the efficiency of activities. The situation is aggravated by the stable growth of the analyzed indicators both in absolute and relative terms and allows us to assume with a high probability that this growth will continue in the coming years. Accounts receivable turnover indicators have been analyzed and a conclusion has been made about the presence of a general trend of deterioration in efficiency criteria, since the rapid growth of accounts receivable of agricultural organizations in the Kursk region outpaces not only the growth of accounts payable, but also the growth of revenue. The results of the factor analysis revealed that the overall increase in the repayment period of accounts receivable is due to the negative impact of the growth of all its structural components. It was concluded that in the agricultural organizations of the region during the analyzed period the efficiency of managing settlements with customers and clients decreased and the period of repayment of debt from them increased. Considering that the factor of debt growth has a more significant impact than the factor of revenue growth, the increase in this type of accounts receivable is not due to an increase in production volumes and sales of products, which can lead to problems with the collection of payments, and is a warning sign of potential financial problems in organizations of the industry. Proposals are given for both agricultural organizations and government bodies to optimize the current situation.