PROBLEMATIC ASPECTS OF ACCOUNTING AND ANALYTICAL SUPPORT OF PAYABLES MANAGEMENT IN THE CONTEXT OF FINANCIAL AND ECONOMIC SECURITY OF THE ENTERPRISE

Abstract

The article is devoted to outlining the features of accounts payable accounting and determining current directions for improving its organization at the enterprise. The article plans to reveal the characteristic features of the formation of accounting and analytical support for the management of payables in the context of assessing the level of financial and economic security of the enterprise, to analyze the main factors of the growth of the payables of the enterprise, the types of payables in terms of counterparties of the internal and external environments of the enterprise. The need to determine the main directions of classification of payables in the system of ensuring the financial and economic security of the enterprise is emphasized. The influence of accounts payable on the level of financial and economic security of the enterprise is analyzed. A detailed analysis of subsystems of accounting and analytical support of accounts payable management in the system of financial and economic security of the enterprise was carried out. The need to make balanced management decisions within a limited time frame, reserving part of the company's resources in order to compensate for future losses, constant adaptation to changes in business conditions on the world stage, distraction to countering threat factors in the external and internal environments of the enterprise form a negative trend towards innovation, shifts , progress. The formation of an effective mechanism for managing the financial and economic security of the enterprise is a necessary prerequisite for successful business both on the territory of the country and abroad. However, the currently existing approaches to diagnosing the level of financial and economic security of an enterprise are problematic in practice, as they contain a large list of indicators that are difficult to calculate and require a professional interpretation of the obtained results. In this context, the information base, namely accounting information and financial reporting, become the basis for obtaining a relevant assessment of the financial and economic security of the enterprise. Thus, the accounting and analytical database becomes the basis for obtaining complete reliable information and determining the state of financial and economic security of any business entity.