On the strategy of balanced management of debit and credit reserves of enterprises

The article discusses the issues of effective management of accounts receivable and accounts payable as a key factor in the financial stability and competitiveness of enterprises in modern economic conditions. The paper analyzes the main problems in this area: the imbalance in debt management policies, the discrepancy between accounting profits and actual cash flow, the difficulties in assessing the credit risk of potential customers, and hidden costs. In this regard, a set of measures to minimize risks is proposed, including synchronization of debt repayment cycles, a differentiated approach to contractors, optimization of debt servicing costs using alternative instruments, development of clear regulations for working with debtors and creditors, and implementation of a KPI system.