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

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.