Features of the financial resource management system of industrial enterprises

Abstract

The article presents the results of a study on the dynamics and structure of the main sources of financial resources of industrial enterprises of Ukraine, which showed that they are mainly formed due to current liabilities, namely due to accounts payable. A two-factor model was proposed to describe the impact of different sources of financial resources on the size of net profits of industrial enterprises. The main characteristics of the process of accounts payable management are given. It is proposed to separate accounts payable and receivable in the managed subsystem of the financial resources management system of industrial enterprises as important components of the object of management. The main tasks of accounts payable management, which each of the subjects of management must perform, are established.