Strategic cycle of managing accounts receivable and payable in agribusiness organizations: from preventive analysis to exit agencies

Effective management of accounts receivable and accounts payable is a key priority in the financial management system of agro-industrial organizations, where industry specifics are determined by a triad of factors: pronounced seasonality of production cycles, exogenous dependence on climate dynamics and the presence of unique operational risks. The relevance of developing a methodology for analyzing and controlling settlement transactions is dictated by their system-forming role in ensuring the financial stability of agro-industrial complex entities, where an imbalance in liability management can catalyze cascading crisis phenomena. The article identifies the correlation between the quality of debt management and the operational efficiency of business entities. In the context of optimization strategies, special emphasis is placed on: synchronizing cash flows with production cyclicality; minimizing capital immobilization in overdue accounts receivable; insuring credit risks associated with counterparty insolvency. The empirical analysis data highlight the need to implement predictive liquidity management models that integrate scenario-based yield forecasting, price risk hedging and factoring mechanisms.