1 Pavlo Tychyna Uman State Pedagogical University, Uman, Ukraine
2 Uman National University of Horticulture, Uman, Ukraine
Volume 2020 (16),
Article ID 3658320,
Accounting, Reporting, and Financial Analysis: 36FINACC 2020
Abstract
It is determined an interdependence of the amount of receivables and its management. It is substantiated that timely and appropriate measures taken to settle the optimal amount of receivables lead to the financial recovery of all activities of the enterprise and ensure its financial security. It is investigated that the issues of the optimal amount of receivables at the enterprise are very important and relevant for the activities of any enterprise. An economic and mathematical model of calculation the optimal ratio of receivables is proposed, which will help in the management of receivables at the enterprise and increase the efficiency of its activities.
Keywords: Management, Current Assets, Accounts Receivable, Modeling, Optimization.