title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ ÐºÐ°Ðº ÑÐ°ÐºÑÐ¾Ñ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼ ÑÐµÑÐ°Â»
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Management of accounts receivable as a factor in ensuring the economic security of an enterprise on the example of Gazprom Sulfur LLC
Creators: name: ÐÐ²Ð¾Ð·Ð´ÐµÐ²Ð°, Ð¡Ð¾ÑÑÑ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
ÑÐ¸ÑÐºÐ¸ Ð¸ ÑÐ³ÑÐ¾Ð·Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸
accounts receivable
economic security
solvency
risks and threats to economic security

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÐ¾Ð»Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð² Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: Ì¶ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð±Ð°Ð·Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸; Ì¶ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÑÐ¾Ð²Ð½Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ; Ì¶ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÑÐ²ÑÐ·Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ; Ì¶ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ; Ì¶ Ð¾ÑÐµÐ½ÐºÐ° Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑ Ð½Ð° Ð¾Ð±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð¿Ð¾Ð²ÑÑÐµÐ½Ð½Ð¾Ð¹ Ð¿Ð¾ÑÑÐµÐ±Ð½Ð¾ÑÑÑÑ Ð² Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð¹ ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÑÐ²ÑÐ·Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐ»Ð¾ÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð¼ ÐºÐ¾ÑÑÐµÐ»ÑÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐµÐ³ÑÐµÑÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¿ÑÐ¸ Ð¿Ð¾Ð¼Ð¾ÑÐ¸ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). ÐÐ½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÐ¼Ð¸ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð´Ð»Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ ÑÑÑÐ´Ñ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ Ð°Ð²ÑÐ¾ÑÐ¾Ð², Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ², Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ¸ÑÑÐµÐ¼Ð° Ð¡ÐÐÐ Ð. Ð ÐºÐ°ÑÐµÑÑÐ²Ðµ Ð¼ÐµÑ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð³Ð¾ ÑÐµÐ¹ÑÐ¸Ð½Ð³Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ÐºÑÐ¿Ð°ÑÐµÐ»ÐµÐ¹.
description: The purpose of the work is to determine the role of accounts receivable in ensuring economic security. As a result of the work, the following tasks were solved: Ì¶ research of the theoretical basis of the economic security of the organization; Ì¶ determination of the level of financial condition of the research object; Ì¶ identification of the relationship between accounts receivable and performance indicators of the research object; Ì¶ development of recommendations on the management of accounts receivable of the research object; Ì¶ assessment of the impact of the proposed measures on the object of research. The relevance is due to the increased need to ensure an effective credit policy at the enterprise. Identification of the relationship between accounts receivable and performance indicators was carried out by the method of correlation and regression analysis using the MS Office (Excel) package. The information sources for this work were the works of domestic and foreign authors, official Internet resources and analytical agencies, as well as the SPARK system. As measures for managing accounts receivable at the enterprise, a system of credit rating of buyers is proposed.