PHAM Yen TinhInstitute of Management, Economics and Finance, Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation yentinh.pham@mail.ru ORCID id: not available
Subject. This article discusses the methodological aspects of assessing the quality of accounts payable in the economic stability management system of a business entity, combining a comprehensive rating assessment of the organization and a detailed diagnosis of liabilities across product lines. Objectives. The article aims to develop methodological tools for assessing the quality of accounts payable, linking the characteristics of liabilities and indicators of an organization's economic stability based on multivariate comparison and an original integral index. Methods. For the study, we used analysis and synthesis, induction and deduction, comparison, multivariate comparative analysis, coefficient analysis, and logical generalization. Results. The article explains how to build a system based on five financial indicators to assess the quality of accounts payable in the context of managing a company's economic stability, helping create a multivariate rating assessment. For a detailed diagnosis of liabilities, the article offers an original integral index of the gap in the growth rates of accounts payable, sales volume, and overdue debt to creditors, which makes it possible to pinpoint risk across different types of products. Conclusions and Relevance. The proposed two-level approach can help not only rank organizations based on a set of indicators but also identify specific product areas where accounts payable reduce the organization's economic stability, which helps in making informed management decisions regarding the regulation of liabilities. The research results can be applied in an organization's economic analysis and internal control system when assessing the quality of liabilities and diagnosing economic stability, as well as when making comparative evaluations of organizations within the same industry.
Keywords: multivariate comparison, rating, growth rate gap, overdue debt, integral index
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