The Role Of Internal Management Of Accounts Payable And Receivable In The Management Of Trading Networks Overtrading

The paper is studying the problem of management of accounts payable and receivable inside a holding, its influence on liquidity and reduction of cash deficiency, when a company is in overtrading. Special attention is given to description of the basic types of cash flow movement inside a holding and the detailed analysis of accounting reporting. A simplified example of forming the consolidated turnover indicators for the case of a holding’s accounts payable and receivable. One of the elementary methods of rationing the current assets is employed. The author accentuates the efficiency of the management of overtrading in a trading network in its initial stage in the form of applying the internal management of accounts payable and receivable.