Abstract
Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research. Insufficient knowledge of accounts receivable at the macro level determined the relevance of the research. The subject area of the research is the total accounts receivable of Russian organizations. The aim of the study is to group Russian regions and types of economic activities depending on the conditions of conducting sales and payment activities. The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work. As a result, the author defines the total accounts receivable of organizations in the economy as an independent object of macroeconomic research. Based on the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations. The share of accounts receivable in the total sales revenue of organizations is taken as a generalized characteristic of the conditions for doing business in the sales activities of organizations, and in payment activities — the share of overdue total accounts receivable of organizations. The author’s matrix for express assessment of the conditions for conducting sales and payment activities of organizations in the economy constitutes the scientific novelty of the study. It made it possible to group the types of activities, regions and districts of the Russian Federation, depending on the specified conditions. The prospect for future research of the total accounts receivable of organizations in the economy is the search for tools to determine its optimal volume and structure to timely identify the factors of the upcoming crises of non-payment and overproduction, both in the economy as a whole and in individual commodity markets.
Highlights
A BS T R A CT Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations
The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work
Дроботова the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations
Summary
Предметная область исследования — совокупная дебиторская задолженность российских организаций. Цель исследования заключается в группировке российских регионов и видов экономической деятельности в зависимости от условий ведения сбытовой и расчетно-финансовой деятельности. По результатам анализа дебиторской задолженности российских организаций за 2000–2019 гг. В качестве обобщенных характеристик условий ведения сбытовой деятельности организаций принят удельный вес дебиторской задолженности в совокупной выручке от продаж, а в расчетно-финансовой деятельности — удельный вес просроченной совокупной дебиторской задолженности организаций. Предложенная автором матрица экспресс-оценки условий ведения сбытовой и расчетно-финансовой деятельности организаций в экономике составляет научную новизну исследования. Перспективу дальнейшего углубления исследования совокупной дебиторской задолженности организаций в экономике составляет поиск инструментов определения ее оптимального объема и структуры в целях своевременного выявления факторов предстоящих кризисов неплатежей и перепроизводства как в целом в экономике, так и на отдельных товарных рынках.
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