Accounts receivable as one of the factors of financial security of an economic entity: analysis and management

Financial security as an important component of the economic security of business entities depends on numerous endogenous and exogenous factors, one of which is the late repayment of debt by buyers and customers. The negative impact of this factor requires an effective system of accounts receivable management, which implies, among other things, optimization of the total amount of this debt, limitation of its acceptable level, acceleration of demand and timely collection of debt. In the article, the authors summarized the concepts of "financial security" and "ensuring financial security", briefly presented the results of the analysis of accounts receivable on the example of a specific business entity, outlined measures to improve the management of accounts receivable in the organization.