Sence and assessment of debt and credit deposit management in the analysis of the financial state of the enterprise

У статті висвітлена сутність дебіторської та кредиторської заборгованості підприємства, наведені основні показники їх аналізу. Представлена динаміка кредиторської та дебіторської заборгованості конкретного підприємства. Відображено тенденції зміни кредиторської та дебіторської заборгованості в цілому по галузі промисловості. Виявлені шляхи удосконалення фінансового стану підприємства.The essence of the receivable and payable accounts of the enterprise have been analysed in the article, the main indicators of their analysis have been given. The dynamics of payable and receivable accounts of a particular enterprise have been presented by the authors. The trends in changes of payable and receivable accounts in the whole industry have been presented in this article. The ways of improvement of financial state of the enterprise were revealed by the scientists. Improvement of the financial state of the enterprise can be achieved by increasing of incoming and decreasing of output cash flows. Increasing of the size of incoming cash flows may occur due to increase in sales proceeds; sale of fixed assets; refinancing of the receivable assets. One of the important directions for the financial state strengthening is the mobilization of internal reserves by restructuring of the enterprise assets; a set of measures related to the change in the structure and composition of balance assets; transformation into a monetary form of available material and financial assets of the enterprise. In addition, it is necessary to carry out regularly forecasting and monitoring of the financial condition of the enterprise in order to detect and neutralize the negative phenomena and processes that cause deterioration of activities, including financial ones. With regard to this machine-building enterprise, despite the reduction of the periods of turnover of receivable accounts, payable accounts are too burdensome and require the development of a system of management decisions