Introduction. For economic security and stability of the enterprise is an important topic of research and identification of ways to manage receivables and payables. A significant contribution to solving the problems of theoretical and practical aspects of receivables management of enterprises was made by such domestic scientists as O. Lishchenko, I. Sereda, О. Pustiak, Y. Demchenko, O. Rybalko, M Sychova, N. Sirenko, O. Smirnova et.al. However, the multifaceted nature of the problem requires further research on the theoretical and methodological foundations of ensuring the formation and functioning of an effective management system of receivables of the enterprise.
The purpose of the work is in the researching and studying the management system of receivables and payables at the enterprise.
Results. However, opinions on the direct organization of debt management of the enterprise are quite different. The model of receivables management, according to O. Lishchenko, I. Sereda, includes five elements. While O. Pustiak and Y. Demchenko believes that the algorithm for managing the company's calculations for goods, works and services includes as many as eight stages. Thus, according to O. Rybalko and M. Sychova, the receivables management algorithm should include seven stages. In turn, the model of accounts payable management according to N. Sirenko and O. Smirnova includes only three elements. However, as we can see from the above information, most authors forget that in the debt management system one of the important stages is their relationship with the basic goals and key performance indicators of enterprises, as well as with the conditions of business. In this case, if the consideration of the basic objectives in one way or another can still be found in the proposed algorithms for debt management of the enterprise, then taking into account the conditions of development of macro- and mesoenvironment of the enterprise is not carried out.
Conclusion. Thus, the development of management decisions to optimize the level of receivables and payables should be preceded not only by an analysis of the conditions of existence of the enterprise, but also an assessment of the level of manageability of the debt itself. At the same time, at high and medium levels of management, the company's management should use incentives to reduce the level of debt of the company, while at low and insufficient – mostly “heavy”.
Key Performance Indicators to optimize the environmental performance of Higher Education Institutions with environmental management system – A case study of Universitat Politècnica de València
