About the article
A.N. Sukharev, N.Yu. Mutovkina
The article defines the criticality of the problem of growth of accounts receivable and accounts payable in the sectors of the Russian economy, establishes the most problematic sectors in this regard, proposes measures to reduce debts, as well as to minimize overdue debts in the future. Statistical methods were applied as the main research methods. The analysis horizon was seven years (from 2017 to 2023). The data for analysis were taken from the Unified Interdepartmental Information and Statistical System. The study included three stages, namely the study of the structure of accounts receivable and accounts payable, comparison of their volumes, chain and average growth rates, and assessment of dynamics. When analyzing the structure of debts, the main attention was paid to overdue debts in the context of economic sectors. The shares of overdue debts in the industry-wide amounts of debts were analyzed, and serious shares of overdue debts in the resource and energy supplying industries were revealed. The methods allowing to reduce the debts of economic entities taking into account the industry specifics were determined. It is noted that the integrated implementation of the proposed methods will allow economic entities to prevent excessive amounts of debts in the future and, accordingly, to improve the financial condition of both the companies themselves and the industries to which they belong.
accounts receivable, accounts payable, overdue debts, growth rate, structure, dynamics, financial condition.