Features of the management of accounts receivable of enterprises of the bakery industry

Among the directions of the Russian food industry, the baking industry is of no small importance, providing the country with bread and other bakery products. Providing the food market with bread and maintaining an affordable price level for bakery products is an important socio-economic task, however, in conditions of crisis and rising prices for grain crops, bread producers are forced to raise prices in order to ensure break-even of their activities. In a crisis, the solvency of counterparties is often reduced, which contributes to the accumulation of accounts receivable and difficulties with its return, and sometimes its transition to the category of doubtful and hopeless. In the course of the study, accounts receivable are assessed in the context of ten leading enterprises of the baking industry in Russia in the period before and after the pandemic, to analyze the current state and the existing management system. It is established that the generalized trend of 2019-2021 is the growth of accounts receivable and a decrease in its turnover. In addition, in the context of the enterprises under consideration, there remains a significant differentiation in the rate of turnover of funds in calculations, which indicates an unequal level of business activity. In 2021, the highest turnover of accounts receivable was noted in «Samarskij hlebozavod № 5» JSC and «Kazanskij hlebozavod №3» JSC, which occupy 5th and 8th places, and the turnover period in these organizations did not exceed 30 days. Currently, the state of accounts receivable in the context of the leaders of the bakery industry is ambiguous, which creates the need to pay increased attention to the system of accounts receivable management at enterprises, as well as take measures aimed at reducing its size and increasing turnover.