ACCOUNTS PAYABLE ANALYSING IN THE CONTEXT OF IMPROVING THE FINANCIAL STABILITY OF ORGANIZATIONS

Abstract

The study presents the role, importance and problems of accounts payable analysis in commercial organizations. Questions were asked whether organizations can effectively manage their accounts payable, reduce financial risks and improve the overall financial condition. In particular, a study of the composition and structure of the liabilities of Armenia International Airports CJSC - accounts payable - for 2021-2023 was carried out, and accounts payable turnover indicators were calculated. An analysis of the ratio of accounts receivable and accounts payable was performed and recommendations were presented for the methodology for assessing the financial condition.