Methodological Support for the Analysis of Debt Security in Agribusiness and Measures to Improve Its Level

The relevance of the study lies in the fact that in modern competitive environment for effective business management, the analysis of settlements, namely the state of accounts receivable and accounts payable, which are an integral part of monetary relations and play an important role for risk assessment of the impact on the development of agribusiness is important. The purpose of this study is to improve the methodological support for the analysis of debt security in agribusiness and measures to improve its level as an effective way to manage settlements. Methodological techniques for comparing indicators and ratio analysis techniques were used to analyse calculations. The approaches of scientists to organise the analysis of settlements and debt security assessment in agribusiness are summarised and two phases are highlighted: 1) providing analysis; 2) organising the analytical process. Provisions are determined for the organisation of settlements analysis in terms of tasks, objects, subjects, frequency and stages which include: analysis of structure and dynamics of settlements, analysis of turnover of accounts receivable and payable; analysis of quality of settlements and assessment of debt security. A model of settlement analysis methodology has been proposed with the separation of debt security assessment, accounting and evaluation based on an integral indicator which includes: debt load indicators, structure indicators, quality indicators, and turnover indicators. It has been found that the improvement of methodological support through the introduction of the debt security assessment methodology provides ample opportunities for a comprehensive analysis of agribusiness calculations, enables the identification of threats and is the result of a detailed analysis of calculations. A matrix of measures to improve debt security is considered. The practical value of scientific work lies in the introduction of methods of analysis of settlements with the assessment of debt security, which will control the status of settlements with counterparties, reduce the risk of non-repayment of receivables, determine the need for additional resources to cover accounts payable and contribute to risk reduction