Adaptive strategies for analyzing accounts receivable in times of crisis

Abstract

The article is devoted to the analysis of the essence of accounts receivable, its importance for the financial stability of enterprises and the definition of approaches to its effective management. The impact of accounts receivable on the liquidity of enterprises, as well as the value of financial ratios in the process of its evaluation, is considered separately. The study focuses on modern methods of analysis, including the use of econometric models and digital technologies to predict the risks of non-payment. The role of external factors affecting the payment discipline of counterparties is also investigated, in particular, using PESTLE analysis. The purpose of the study is to determine the main approaches to the assessment and management of accounts receivable, its impact on the financial stability of enterprises, as well as to develop recommendations for minimizing the risks of non-payment and improving the efficiency of financial management. Research methods: analysis of scientific literature, comparison of approaches to the valuation of accounts receivable, analysis of financial ratios, as well as PESTLE analysis to assess external factors affecting the timeliness of debt repayment.

Research results. The study has shown that effective management of accounts receivable is an important factor in the financial stability of enterprises. It is established that the choice of analysis and forecasting methods has a significant impact on the liquidity of the enterprise and its ability to avoid the risks of non-payment. The key financial indicators that allow assessing the level of accounts receivable are determined, and the necessity of applying an integrated approach that combines financial analysis with risk forecasting is substantiated. Conclusions. Receivables management is critical to ensuring the financial stability of enterprises. Optimization of the receivables policy helps to reduce the risk of non-payment, improve liquidity and ensure uninterrupted cash flow. The use of modern methods of analysis and forecasting helps to increase the efficiency of financial resources management and minimize the negative impact of external factors.