Debt management as a factor of economic security of the company

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Chornenka O. B. № 1 (54) 170-178 Image Image

This article studies the impact of account receivables and payables on the financial position of the company and its economic security. The necessity and the purpose of the debt management of the company have been defined. The main objects of debt management of the company have been shown, including detailed consequences of the negative impact of debt on its activities. The studies have identified debt management subjects. Two levels of debt management for industrial enterprises: coordinating and executive have been singled out. The definition of debt management of the company has been suggested, which took into account not only the goal of management, but also its impact on economic security. According to the purpose, the main tasks of debt management in the context of economic security have been formed. Basic problems of debt management of companies have been systematized and the solutions have been suggested. In particular, the stages of debt management in the light of economic security have been shown.

Keywords: accounts receivable, accounts payable, debt management, objects, sub­jects, management stages, economic security.


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