Analysis of Accounts Receivable and Payable and their Impact on the Financial Condition of the Enterprise

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