Management of accounts payable and receivables as an element of ensuring the financial stability of meat processing enterprises

The deterioration of the general economic situation in the country contributed to the decline in production activity and business activity in the field of business in many industries, which negatively affected the liquidity of assets and financial stability. One of the important elements in the system of ensuring the financial well-being of enterprises is the control over accounts receivable and accounts payable and ensuring their optimal size and ratio. In the course of the study, a comparative assessment of accounts receivable and accounts payable in the context of the TOP 10 leaders of the meat processing industry in Russia in 2019 and 2021 is carried out, the state of the accounts payable and accounts receivable management system and its impact on financial stability are revealed. It was found that in 2021, against the background of the intensification of crisis phenomena, a generalized trend for most enterprises was a decrease in the volume of accounts receivable and a reduction in the rate of its turnover, while the growth of accounts payable, the turnover of which also decreased. At the same time, the ratio between accounts receivable and accounts payable in the context of the TOP 10 leaders of the meat processing industry showed that in 2019 only in 3 enterprises the index is at an optimal level and exceeded 1, and in 2021 the number of such enterprises increased to 5, but at the same time in a number of them the unfavorable the situation is related to the fact that for 1 ruble of accounts payable there are 10-90 kopecks of accounts receivable.