Justification of the estimated indicators of effectiveness accounts payable management in small businesses

Автор: Muravyev N.N., Kholodova T.P.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 3-2 (49), 2019 года.

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Accounts payable is one of the most significant segments of capital formation in small businesses. Therefore, effective accounts payable management is essential to ensure their stable and profitable operations. To assess the effectiveness of such management, organizations use a system of financial indicators, grouped by individual directions of assessment. As a result of the study, a limited set of indicators was formed, which seems sufficient and real for its practical use by small businesses.

Small business, accounts payable, accounts payable management, management performance indicators, financial ratios

Короткий адрес: https://sciup.org/170181528

IDR: 170181528   |   DOI: 10.24411/2411-0450-2019-10433

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