Analysis of receivables and payables (LLC Avtotor MASHSTROY)

The purpose of the research is to review the main methods and approaches for analyzing receivables and payables of AVTOTOR-MASHSTROY LLC.

For this it is necessary to solve the following tasks:
1.Collecting a theoretical and regulatory framework dedicated to accounting and analysis of receivables and payables.
2. Analysis of the information collected.
3.Analysis of financial statements for 3 years Avtotor-Mashstroy.
4. According to the results of the analysis - the development of recommendations for improving the organization of accounting and the system of internal control of payables with suppliers and contractors in the enterprise.

The analysis showed that over 3 years, receivables rapidly declined by an average of 83.83%.
The analysis revealed that payables exceed 9.28 times.