OPTIMIZATION OF THE DEBT OF A CRITICAL INFRASTRUCTURE ENTERPRISE IN TERMS OF STRENGTHENING FINANCIAL AND ECONOMIC SECURITY

The article is devoted to the issues of strengthening financial and economic security critical infrastructure enterprises Ukraine under martial law. It proved that optimality volumes receivables payables, their balance, timeliness repayment are basis for ensuring liquidity, solvency, independence, safe functioning business entity as a whole. analyzes dynamics, structure, ratio indicators turnover accounts receivable payable object JSC “POLTAVAOBLENERGO”. influence on liquidity enterprise, its profitability stability determined. independence an enterprise solvency substantiated. indirect impact proved. established uncertainty variability environment, especially law, complicates process making management decisions. level validity effectiveness depends ability foresee possible scenarios. Therefore, forecasting rightly recognized integral part determining directions debt optimization. On forecasting, risk growth researched identified optimizing amount payables proposed, which will not only improve but also strengthen priority measures optimize “POLTAVAOBLENERGO” follows: introduction system control over at enterprise; quality services provided consumers; monitoring settlements with creditors deferred or overdue debts identifying reasons non-compliance terms contract; obtaining state support