THE PROBLEM OF DEBT OF THE AGRICULTURAL ORGANIZATIONS

DOI 10.32651/2010-31

Issue № 10, 2020, article № 6, pages 31-34

Section: Problems of efficient management

Language: Russian

Original language title: ПРОБЛЕМА ЗАДОЛЖЕННОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: OVERDUE DEBT, SUPPLIERS, BUYERS, BUDGET AND STATE EXTRA-BUDGETARY FUNDS, LOANS AND BORROWINGS

Abstract: The reasons for the payment crisis in Russia in the early 90s of the XX century are named. The composition of the organizations' debt has been determined. A comparison of overdue receivables and payables of agar enterprises and the economy as a whole was made. The peculiarity of buyers 'debt and suppliers' debt is defined. The share of organizations that have overdue debts to customers and overdue debts to suppliers is considered. There is a great discipline of agar enterprises in fulfilling their obligations for payments to the budget and contributions to state extra-budgetary funds. Conclusions are drawn about the presence of a greater share of overdue debt in agricultural enterprises on received Bank loans and loans in comparison with enterprises of other industries. The condition for improving the payment discipline of agar enterprises is named.

Authors: Starkova Olga IAkovlevna