Theoretical basis of receivables and accounts payable movement of enterprises

The article will consider important components and derivatives of accounting and management accounting - the basis for the movement of enterprises’ receivables and payables. Also approaches to the definitions of "receivables and payables" interpretation are disclosed. It was clarified that the analysis and the movement of receivables and payables tracking is based on the company's cash flow plan preparation. The importance of timely calculations is justified, which acts as a factor in the growth of organization economic activity, ensuring its life. The opposite outcome is to contain growth and slow down the organization business activity. Also five factors for assessing receivables and payables, which make it possible to identify and prevent financial instability of the enterprise and cash gaps are disclosed.