FORMING THE MECHANISM OF MANAGING RECEIVABLES AND PAYABLE IN AGRARIAN ENTERPRISES

The theoretical and methodical principles of administrative levers formation are investigated which aimed at optimizing the management of receivables and payables of agrarian enterprises. The trends and problems of formation of receivables and payables of enterprises as an important factor of increasing the efficiency of their functioning are highlighted. The influence of the economic situation in Ukraine on the formation of the need for radical and real measures, which will enable to provide management of calculations on the principles of optimization of partner companies’ interests, is revealed. The dynamics of receivables and accounts payable and its role in the formation of financial resources of agricultural enterprises of Ukraine are analyzed. It is established that in current conditions of economic activity there are accelerated growth rates of enterprises debts of the domestic agrarian sector, deteriorating indicators of turnover of debt. The objective necessity of forming an effective mechanism of integrated management of receivables and payables, the main task of which should be optimization of operating profit and the size of free circulating ones, is substantiated. An algorithm for the formation of such a mechanism was developed and principles of its functioning were outlined, in particular: the choice of rational discount and credit policy for buyers; search for ways to accelerate the rotation and reduce unreliable debts; the choice of terms of sale that ensure a guaranteed cash flow to the enterprise; ensuring the balance of receivables and payables by volume and synchronizing them in time