Systematic approach to the analysis of receivables of the enterprise on the basis of statistical data

The article examines the economic literature on the approaches to the analysis of receivables of theenterprise. The sequence of receivables analysis has been made by stages: definition of purpose, objects,tasks of analysis, work on sources of information, quantitative and qualitative analysis of receivables,evaluation and generalization of analysis results, development of appropriate recommendations to improvethe efficiency of the enterprise. The system of indicators for the qualitative analysis of receivables of theenterprise has been generalized. According to the proposed system of indicators, the relevant calculationswere made on the example of the food industry enterprise and recommendations were given to improve thestatus of settlements with debtors. The analysis carried out in this sequence will allow to assess the realstate of receivables of the enterprise, as well as to identify problematic aspects of receivables management,to develop measures to reduce overdue and doubtful receivables.