СЛОЖНОСТИ УПРАВЛЕНИЯ ДЕБИТОРСКОЙ И КРЕДИТОРСКОЙ ЗАДОЛЖЕННОСТЬЮ В УСЛОВИЯХ ПАНДЕМИИ

Abstract

Initially, partnership business activities are based on such components as receivables and payables, since this is one of the main components in the financial policy of the enterprise. At the moment in Russia, small and medium-sized businesses are the main, most important ways of doing business. Thus, more than 6 million entities operate in small and medium-sized businesses, which make it possible to provide jobs for almost 15 million citizens. The pandemic, which has continued throughout 2020-2021, has had a significant impact on the socio-economic level of development of our country, while facing the negative dynamics of key macroeconomic indicators in almost all areas of business activity. The pandemic, like any other type of economic crisis, not only made a certain complete circle in its manifestation of the crisis, but also began to move with renewed vigor in the second wave, raising the forecasts of a possible third wave that are obvious in this case. The novel coronavirus infection (COVID-19) pandemic has led to global changes in the economy, which have serious financial, operational and, as a result, social and consequences. In order to contain the spread of the virus in the Russian Federation, a self-isolation regime was introduced, which sharply limited the possibility of doing business for enterprises, which negatively affected, first of all, the work of small and medium-sized businesses. In short, the pandemic has had a huge impact on all aspects of society and the economy as a whole. During the pandemic, there was a drop in the growth rate of the national economy, as well as a decrease in real incomes of the population and a decrease in entrepreneurial activity caused by difficulties in starting a business, as well as a decrease in consumer demand. The article discusses the features of managing receivables and payables during the pandemic, as well as the problems and difficulties that have arisen in the management of receivables and payables during the fight against coronavirus infection.