Problems of management of receivables and creditorial debts in organizations of the agro-industrial complex

The article considers the actual state of settlements in the agricultural sector of the Krasnodar Territory. The composition and structure of receivables and payables of three agricultural organizations were assessed. The current state of settlements with debtors and creditors of the organizations being analyzed is analyzed from the position of their influence on the financial condition. Recommendations have been developed to improve the settlement system and strengthen the financial position of the organizations on this basis.