OPTIMIZATION OF RECEIVABLES MANAGEMENT OF DOMESTIC ENTERPRISES IN THE CONTEXT OF WAR

During the war of the Russian Federation against Ukraine, which has been going on since 2014, the domestic business environment has undergone significant transformations, the vast majority of which were caused by the consequences of negative events and phenomena that took place within the national and global economy. Domestic enterprises have faced an urgent problem of ensuring conditions for immediate adaptation to new challenges and realities of the Ukrainian economy in the context of war and maintaining a satisfactory level of financial stability and solvency by optimizing all aspects of business activities. The article reveals the essence of the concept of «accounts receivable» and determines the objectivity of the process of formation and accumulation of accounts receivable on the balance sheet of enterprises. The dynamics of accounts receivable formation at domestic enterprises during the war in Ukraine and the quality of its management are studied by determining its share in the structure of current assets of enterprises. The necessity of improving the management of accounts receivable to pre‑ vent the emergence of crisis phenomena at enterprises and maintain a sufficient level of liquidity of their assets is substantiat‑ ed. A set of measures to optimize the management of accounts receivable of domestic enterprises has been proposed, the main purpose of which is to minimize the volume of accounts receivable, balance its structure and reduce the time for collection of overdue accounts receivable. Prospects for further research are the development of a multifunctional system of comprehensive verification of potential counterparties-­debtors in terms of their financial condition, business reputation, status with regulatory and judicial authorities, etc., and stimulation of the development and implementation of state programs to assist in refinancing receivables of domestic enterprises operating in promising sectors of the national economy and which should become the engine of Ukraine's economic recovery in the period of post-war recovery.