Abstract:
This article analyses the structure of accounts receivable and accounts payable and their impact on the financial performance of the enterprise. The study aims to assess how changes in debt affect the company's liquidity and solvency and to develop recommendations for improving financial management. The paper examines key liquidity indicators and their dynamics, identifying major trends in debt structure changes. The research demonstrates how fluctuations in accounts receivable and accounts payable influence the financial stability of the enterprise and offers practical measures to enhance it. CZU: 005.52:658.155; JEL: G30, G32, M41, L25
Description:
BONDARENCO, Anton. Analysis of Accounts Receivable and Payable and their Impact on the Financial Condition of the Enterprise = Анализ дебиторской и кредиторской задолженности и их влияние на финансовое состояние предприятия. Online. Coord. șt.: Iulia SUVOROVA. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 23-a: Lucrări ştiinţifice, 11-12 aprilie 2025. Chişinău: SEP ASEM, 2025, vol. 1, pp. 226-229. ISBN 978-9975-168-36-6 (PDF). Disponibil: https://doi.org/10.53486/sstc2025.v1.52
