Research of accounts receivables of the Russian trade enterprises of chemical industry

Effective management of accounts receivables of the trade enterprises remains a topical question, as it represents a main part of current assets and generates the Company's income. This article is based on the analysis of the financial indicators of the trade enterprises of chemical industry on the macro- and micro levels. In addition, factor analysis of accounts receivables is considered by way of example of the Ufa enterprise LTD «Khimservis».