Issue: № 2, 2025
Doi: https://doi.org/10.37634/efp.2025.2.12
The paper explores the issue of managing accounts receivable of Ukrainian enterprises under conditions of economic instability. It emphasizes the impact of accounts receivable on liquidity, solvency, and financial stability. The study analyzes the interpretations of the concept of accounts receivable provided by various authors and examines diverse approaches to its management. The primary causes of increasing accounts receivable are highlighted, including poor payment discipline among counterparties, inadequate monitoring, and insufficient accounting practices. The paper proposes key directions for optimization, such as implementing systematic monitoring of receivables, developing effective credit policies, conducting regular inventories, adopting legal measures for debt collection, and automating accounting processes. Special attention is given to the legal and regulatory framework in Ukraine governing the accounting, monitoring, and repayment of accounts receivable. The research underscores the importance of improving managerial processes to mitigate risks and maintain financial stability in enterprises. The role of systematic control mechanisms and their integration into financial strategies is outlined as a significant step toward reducing overdue debts and preventing potential financial losses. Additionally, the analysis highlights the critical need for efficient interaction with counterparties to ensure timely settlements. The paper concludes by emphasizing that the enhancement of receivable management contributes not only to the preservation of the financial stability of individual enterprises but also to the strengthening of their competitive position in the market. Furthermore, the study provides recommendations for implementing modern digital tools, improving the culture of financial responsibility, and fostering a legal environment conducive to resolving issues related to accounts receivable. In summary, the research offers a comprehensive view of the accounts receivable management challenges faced by Ukrainian enterprises, alongside practical solutions aimed at optimizing receivable processes, mitigating financial risks, and fostering long-term business sustainability in a volatile economic environment.
Keywords : accounts receivable accounting, settlement analysis, debtors management, financial stability, liquidity, risks, optimization, solvency
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