DEBT REGISTRATION MANAGEMENT AS A COMPLEX OF ECONOMIC SAFETY OF AGRICULTURAL ENTERPRISES

Abstract

Abstract. The article deals with the problems of management of accounts receivable as an integral part of the economic security of agricultural enterprises. The aim of the study is to develop practical recommendations for improving the efficiency of debt management, as part of the economic security of agricultural enterprises. It has been established that the economic security of enterprises depends to a large extent on the condition of the calculated discipline and on the size, quality and liquidity of receivables. At present, the problem of managing debtors'debt is too acute for domestic agricultural enterprises. The author has analyzed the root causes of accounts receivable for products, works and services in the enterprises of the corporate sector of the agrarian economy. Proposed methodical approaches to effective management of accounts receivable in agribusiness subjects. It is proved that in the system of management of accounts receivable the most important place is given to the system of creation of reserves for doubtful debts, as well as insurance of receivables, which provides for the insurance of risk of losses from untimely return of funds by the buyer or his bankruptcy. In order to avoid additional transactions, it is necessary to determine them even at the initial stage, that is, during the conclusion of the contract. Proposed approaches to the examination of contracts, which are foreseen before the conclusion of the contract, which determine the costs incurred before the conclusion of the contract, as well as methods and methods for their optimization and reduction, will allow the commodity producer to independently identify the bulk of transaction costs, estimate the size and composition the costs of a certain type, identify the weak and strong sides of counterparties, adjust their actions, which contributes to increasing the financial sustainability of agricultural enterprises.