УДОСКОНАЛЕННЯ ТЕОРЕТИЧНИХ ПІДХОДІВ ДО ВИЗНАЧЕННЯ СУТНОСТІ ДЕБІТОРСЬКОЇ ЗАБОРГОВАНОСТІ ПІДПРИЄМСТВА

Abstract

The worsening economic conditions in Ukraine against the background of the spread of the coronavirus pandemicin the world has led to an increase in accounts receivable of domestic enterprises. That is why an effective management of accounts receivables is one of the key tasks of business entities, as its size and quality determine their financial stability and growth in the future. The purpose of the studyis to analyze and systematize scientific approaches to defining the essence of the concept of «accounts receivable» with further clarification of the conceptual and categorical apparatus of the theory of accounts receivable. Method or methodology of the work.The methodological basis of the study were the works of domestic and foreign scientists, who reveal the conceptual and categorical apparatus on accounts receivable of the enterprise.The method of content analysis, methods of induction and deduction, system method, method of comparative analysis of scientists' works were used in the study.Results of the study. In the research, in accordance with the set purpose, the scientific knowledge about the category of «accounts receivable» was analyzed and systematized and the author's position in this field was substantiated. The result of the study is a generalization of theoretical ideas in the field of accounts receivable, that proposed by domestic and foreign scholars, and to develop the author's definition of «accounts receivable». Also it was proposed the classification of approaches to defining the essence of «accounts receivable», two classification features were highlighted. Scope of practical application of the results. The obtained results have significant practical value and can be used by managers or owners of companies to improve the policy of enterprise development, as well as in scientific activities when considering the nature and content of the category "receivables". Conclusions. The authors conclude that in the modern economic literature there are many approaches that define the essence of the concept of «accounts receivable», due to its many aspects and complexity.