Accounts receivable management policy in the financial security system of honey production and trade enterprises

The subject of the study is a set of measures for managing accounts receivable with the aim of improving the financial security of enterprises.The purpose of the study is to analyze the state of accounts receivable management in honey production and trade enterprises and to develop a methodological approach to identifying ways to improve its effectiveness in order to ensure their financial security.Research methods. The work uses general scientific and special methods. These include generalization, analysis, synthesis, comparative, graphical, and other methods.Results of the work. A set of indicators for assessing the effectiveness of accounts receivable management at enterprises has been generalized, the main risks in the management of accounts receivable of enterprises have been assessed, directions for improving the effectiveness of accounts receivable management have been formed, taking into account its coefficient of variation and volumes, the amount by which the actual amount of accounts receivable exceeds the safe amount has been assessed, a method for rapid diagnosis of the state of accounts receivable management policy at an enterprise has been proposed, the types of credit policy of enterprises engaged in the production and trade of honey have been generalized, and criteria for its identification have been formed.Conclusions. In the sample of honey production and trading companies, there are differences in the effectiveness of accounts receivable management, which indicates different approaches to the formation of such management policies. To form an effective accounts receivable management system, it is necessary to develop policies, approaches, take into account specific features, tools, and methods for assessing and analyzing accounts receivable. The proposed set of methodological approaches will allow analyzing and controlling the financial security of an enterprise by influencing the size of its accounts receivable.