Marina S. Goiko

Place of work

Organization:
Chuvash State University

Author's articles(1)

ANALYSIS OF THE EFFICIENCY OF COMMERCIAL COMPANY'S ACCOUNTS RECEIVABLE MANAGEMENT

28.04.2026

Annotation

Accounts receivable analysis allows us to assess the company's financial position, liquidity and solvency, so it is important to improve the quality of its management. Thanks to the timely and full payment of debts by buyers, customers, and other debtors, funds accumulate in the seller's cash accounts, which, in turn, are used to pay off accounts payable, loans, and other financial obligations, which allows for a positive assessment of its business reputation in the market.
more