Risk management in the receivables and payables formation
Автор: Ryndina I.V., Znamensky A.I.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 5-3 (92), 2024 года.
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Cash is the main resource in the organization, which is at the head of all economic processes. They accompany all stages of the enterprise. Financial management is a key aspect of the successful organization functioning. It was considered that the organization's activities are associated with certain risks, both in general and in its individual aspects. For example, if you consider the process of receivables movement, you can identify a number of risks: delay in payment, non-recognition of debt, liquidation of the debtor and other possible circumstances. From an accounting point of view, the organization’s activities are continuous, but in real life various situations are encountered, ranging from banal insolvency caused by a management miscalculation, up to cases of fraud and deliberate bankruptcy. In this regard, it is always worth adhering to the prudence and caution principles. Therefore, we will now propose a system for dealing with receivables measures. We will also consider the accumulating accounts payable risks and ways to stop negative opportunities.
Financial management, debtor risks, accounts receivable, accounts payable, cash gap, financial stability
Короткий адрес: https://sciup.org/170205204
IDR: 170205204 | DOI: 10.24412/2500-1000-2024-5-3-243-247