Evaluation of receivables and payables on the example of JSC "Irkutsk seeds"

Receivables and payables are part of the monetary relations of the enterprise, their value affects the formation of the market value of the business. The article deals with the concepts of receivables and payables, their size, composition and efficiency of use on the basis of data of the agricultural enterprise CJSC "Irkutsk seeds". And also proposed measures to optimize accounts receivable.