Abstract
Attempts of enterprises to avoid the accounts receivable problem often fail in meeting the expected target volume, which eventually brings about the implication on financial stability. Nowadays global business community proposes to apply diverse receivables management methods with restricted efficiency rate, although the problem took roots from ignoring the financial obligations fulfillment discipline by the buyer/consumer of the produced goods or services. This paper examined the impact of the accounts receivable on financial stability in case of two large companies in Uzbekistan. Results showed that accounts receivable have a significant influence on financial stability and asset structure. Furthermore, this paper traced the roots of the existing problems related to the origin of incurred receivables. Findings and analysis suggested that inappropriate payment system and soft financial obligation policy caused the regular growth of accounts receivable.
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