ACCOUNTING AND ANALYTICAL MANAGEMENT OF SETTLEMENT OPERATIONS OF E-COMMERCE ENTERPRISES
Abstract
his paper is devoted to the difficulties faced by enterprises in the conditions of an unstable economy and martial law. And ways to ensure the stability of the financial flow of enterprises under such conditions. Special attention is devoted to solving this issue through the analysis of accounting data and obtaining alternative payment methods by the enterprise. The purpose of the paper is to determine the main features of the current market for business entities and to formulate proposals for increasing the payment stability of enterprises based on the company's accounting data. The relevance of the study is due to the growth of external risks for the implementation of business activities of enterprises and the change in the market of payment service providers. Methods and methodology. General scientific methods of cognition were used to write the scientific article. Statistical and forecasting methods were used to assess the current state of the market. The synthesis of information from scientific articles and official sources allowed to reflect the current state of the market of payment providers. The practical value of the paper is to identify significant indicators for assessing the solvency of enterprises, as well as to provide enterprises with tools to increase their solvency based on accounting data. As the main factors which influence on the current business activity in the country are martial law, after COVID-19 recovering period for an economy. These factors are inflected across with worldwide tendency of increase of digitalization of all fields of human activities, growth of e-commerce market and increase the role of Internet usage in business activities of enterprises. For the last years before the implementation of the martial law in Ukraine there was stable annual growth of the new opened enterprises as well as private individuals. But because of the COVID-19 issues and the war with Russian Federation main trends of Ukrainian economy are: decrease the number of banks and increase the number of payment providers on the market of payment services; decrease the total number of enterprises, decrease the number of new opened businesses as well as huge problems with payment for liabilities among the enterprises. To help the enterprises to solve these issues following recommendation are provided: regular diagnostic of company liabilities as well as receivables, increase attention to the coefficient of unreliable liabilities, calculation of the average terms of their repayment; formation of the set of several payment providers or banks as in current conditions they are easy go, not stable and have a high chance to stop proceeding client payments. Also highly recommended for the business is to explore proceeding the payments with cryptocurrency (especially stable coins) as the great alternative for providing cashflow of the company with a greater sustainability.
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