ОРГАНІЗАЦІЯ ПЛАТІЖНИХ ПОСЛУГ І ГРОШОВИХ РОЗРАХУНКІВ ХОЛДИНГОВИМИ КОМПАНІЯМИ ТА ШЛЯХИ ЇЇ УДОСКОНАЛЕННЯ

Abstract

The content of the novelties in the legislation related to payment services, the order of their provision, the subjects of payment service providers (including banking institutions), the conditions for conducting their activities and their supervision, the general principles of the functioning of payment systems, the issuance and use of electronic and of digital money of the National Bank of Ukraine, establishes the rights, obligations and responsibilities of participants in the payment market of Ukraine. The organization of payment services and cash settlements by holding companies is considered on the example of the diversified company Metinvest Holding. An analysis of the dynamics and structure of current assets in terms of receivables, current financial investments, funds and their equivalents of Metinvest Holding LLC was carried out. It was established that during 2020–2022 the value of current liabilities decreased, primarily due to a decrease in: accounts payable for goods, works, services and advances received. It has been proven that the ability of business entities to make payments and settlements is characterized by such indicators as the ratio of payables and receivables, liquidity indicators, etc. During the analyzed period, working capital was negative, and its deficit increased. Liquidity ratios are at an unsatisfactory level, and their reduction is also observed. The values of liquidity ratios differ slightly, since the main part of current assets is represented by receivables. The ratio of absolute liquidity indicates a critical inability to fulfill one's obligations. It has been established that the net flow of funds from operating activities during 2021–2022 is positive. The main source of incoming flows is revenue from the sale of finished products, goods, works, services, the main source of outgoing flows is spending on payment for goods, works, services. Recommendations for improving the organization of payment services and cash settlements by banks and holding companies have been developed: introduction of modern electronic technologies, streamlining of claims and search work, strengthening of liquid position, etc.