Analysis of the impact of accounts payable on ensuring business continuity

Abstract

Introduction. In the conditions of full-scale russian aggression, the threat of a financial crisis in Ukraine is growing, the risk of the functioning of business entities is increasing, therefore it is extremely important to strengthen the economic potential of our state. Due to the martial law and the introduction of a curfew, the logistics between counterparties has significantly worsened, which reduces the turnover of sales and purchases and negatively affects all indicators of the enterprise. The uncontrolled growth of accounts payable for goods, works, and services in the conditions of the existing problem of non-payments may become even larger. Therefore, one of the important tasks in the conditions of their occurrence is the systematic analysis of the company's payables, as a factor of ensuring business continuity, a basic assumption in the concept of accounting. Purpose. The purpose of the work is to study the influence of accounts payable on ensuring the continuity of business activities on the basis of a system of analytical indicators, cluster analysis, which is extremely important in the conditions of martial law. Method (methodology). To achieve the goal, general scientific, economic and mathematical methods and approaches, analytical procedures and tools were used, in particular, horizontal and vertical analysis, cluster analysis, formalization and generalization of the influence of accounts payable on ensuring continuous activity in the conditions of martial law. The results. The impact of commercial payables on ensuring business continuity under martial law conditions has been studied. The introduction into the theory and practice of accounting analysis as a component of economic analysis of economic activity (business) based on the additional involvement of accounting information, which is not directly reflected in financial statements, is argued. It is proposed to use a system of indicators, procedures for analytical justification of management decisions, focused on the implementation of business continuity.