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Анализ Дебиторской И Кредиторской Задолженности Хозяйствующего Субъекта

Author

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  • Феруза Камолова

Abstract

В статье рассматриваются теоретические и практические аспекты анализа дебиторской и кредиторскойзадолженности хозяйствующего субъекта. Обоснована значимость эффективного управления расчётами какключевого фактора обеспечения финансовой устойчивости и платёжеспособности организации. На основеданных финансовой отчётности проведён анализ структуры, динамики и оборачиваемости задолженности,выявлены факторы, влияющие на эффективность её управления, а также предложены направления оптимизациирасчётных процессов. Результаты исследования могут быть использованы в практике финансового менеджментаи бухгалтерского учёта.

Suggested Citation

  • Феруза Камолова, 2026. "Анализ Дебиторской И Кредиторской Задолженности Хозяйствующего Субъекта," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9132
    DOI: 10.5281/zenodo.18605233
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