Management of receivables and payables as an element of ensuring the economic security of an enterprise: practical aspects

The article is devoted to the problem of effectiveness accounts receivable and payable management in an enterprise. object study LLC XXX leasing company that specialises financial cars, road freight vehicles, specialised equipment other items. Works on relevant subjects Russian foreign authors served as a theoretical basis study. goal prepare recommendations aimed at improving settlements with creditors debtors, avoiding minimising number overdue receivables payables well overall economic security Based analysis synthesis results obtained by previous studies, set was proposed. Their potential impact components enterprise’s assessed, can be achieved case are properly managed were presented. method combining ABC aging reports, which gives full picture described.