employee
UDC 33
The methodological essay is devoted to statistical aspects of the analysis of accounts receivable of organizations as an economic phenomenon, a factor of continuity and effectiveness of economic activity, as well as as the most important economic and statistical indicator. The article touches upon the issues of factor classification and structural analysis of accounts receivable, statistical indicators used for its analysis, analyzes the dynamics in comparison with the balanced financial result of organizations, and makes a short-term forecast.
accounts receivable, financial statistics of organizations, debt structuring, accounts receivable portfolio
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