Actual problems of innovative economy and law

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Methodology for analysis of settlement with buyers and customers at enterprises

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УДК: 336.717:330.13

DOI: https://doi.org/10.36887/2524-0455-2025-5-16

Biloivanenko Oleksandr,
PhD of the Department of Accounting and Audit,
Petro Mohyla Black Sea National University,
https://orcid.org/0009-0000-8741-7500

In modern conditions of conducting business activities, characterized by the volatility of the market environment, the growth of risks of insolvency of counterparties, and increased competition, special attention is paid to the issue of effective management of receivables, which is an essential component of the current assets of the enterprise and directly affects its liquidity, solvency, and financial stability. An unbalanced credit policy, a significant number of overdue payments, and insufficient control over settlement balances with buyers and customers can significantly increase financial risks and complicate the achievement of the enterprise’s strategic goals. In conditions of sustainable development, which involves a balanced combination of economic, social, and environmental aspects of the enterprise’s functioning, the receivables management system must ensure not only financial stability but also minimize long-term risks. Establishing a practical accounting and analytical foundation that enables qualitative analysis of the state of settlements and the prediction of potential financial threats is an essential prerequisite for business sustainability. This necessitates refining analytical methods, improving analytical tools, and identifying factors that shape the quality of accounts receivable in modern conditions. The purpose of the article is to examine the methodology for analyzing accounts receivable as a key indicator of an enterprise’s financial stability in conditions of sustainable development—method (methodology). In the research process, methods of comparison, analysis, theoretical and logical generalization were applied.  As a result of the study, it was found that the effectiveness of managing settlements with buyers and customers largely determines the enterprise’s financial stability and liquidity. The information supporting the analysis of accounts receivable was systematized, allowing the identification of key data sources and ensuring their consistency in forming an analytical base. Five main stages of the analysis were identified, ensuring the consistency of diagnostics for the receivable portfolio’s state and dynamics. The study found that traditional ratio indicators are relevant for assessing short-term sustainability but do not address strategic aspects of sustainable development. The need to expand the system of indicators by including criteria for the stability of partnership relations, risk-oriented parameters, and ESG characteristics of counterparties is proven. Conceptual directions for improving the methodology for the economic analysis of customer payments in the context of the enterprise’s long-term financial stability are proposed.

Keywords: accounts receivable, analysis, payments to customers, sustainable development, financial stability.

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The article was received 25.08.2025

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Biloivanenko O. 25.08.2025. Methodology for analysis of settlement with buyers and customers at enterprises. Actual problems of innovative economy and law. 2025. №5. 70-73 pp. https://doi.org/10.36887/2524-0455-2025-5-16

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Biloivanenko O. Methodology for analysis of settlement with buyers and customers at enterprises. Actual problems of innovative economy and law. 25.08.2025. https://doi.org/10.36887/2524-0455-2025-5-16