COMPARISON OF RECEIVABLES AND PAYABLES

The essence, goals and the order of formation of the analysis of accounts receivable and accounts payable are investigated in the article. It is established that the analysis and management of accounts receivable and accounts payable, functioning in the conditions of the market, are very important for enterprises. Sufficiently effective and skilful management by this part of current assets is an indispensable condition for maintaining the required level of liquidity and solvency. It is established that accounts receivable and payable arise due to the use of non-cash settlements of the enterprise with buyers, contractors, financial authorities, workers, employees, social insurance bodies, depositors, accountable persons. It is determined that the main task of managing the movement of receivables is to establish with the buyers such contractual relations that would ensure timely and sufficient receipt of funds for making payments to creditors. Establishment of such contractual relationships with suppliers that set the terms and amounts of the enterprise payments to the last place depending on the receipt of funds from customers is the main task of managing the movement of accounts payable. A comparative analysis of accounts receivable and payable at enterprises was carried out. The conducted research showed that over the last years, at each enterprise the accounts payable predominated, and it shows that the enterprises in the future will not be able to pay their accounts payable at the expense of the accounts receivable. Taking measures concerning management of receivables and payables has been offered.