METHODOLOGY FOR RAPID ASSESSMENT OF RECEIVABLES VALUE FOR FINANCIAL RISK MANAGEMENT PURPOSES

Author(s): Plyasova S.V., Shpiger V.V., Larin N.P.

Rubric: Economy

DOI: 10.21777/2587-554X-2023-4-32-38

Release: 2023-4 (47)

Pages: 32-38

Keywords: accounts receivable, value assessment, rapid assessment, financial risks, late payment, debtor

Annotation: The article includes a detailed analysis of several existing methods for assessing the value of receivables: coefficient methodology, methods of the Financial Academy and the National Collegium of Appraisers, author’s methods of M.V. Kruglov and Y.V. Kozyr. On their basis the multifactor method of express estimation of receivables value was developed, which allows us to take into account the time factor, the presence of collateral and the financial condition of the debtor. In the end an example of estimation of receivables value on the basis of public reporting of an agro-industrial company is given.

Bibliography: Plyasova S.V., Shpiger V.V., Larin N.P. METHODOLOGY FOR RAPID ASSESSMENT OF RECEIVABLES VALUE FOR FINANCIAL RISK MANAGEMENT PURPOSES // Economics and Management. – 2023. – № 4 (47). – С. 32-38. doi: 10.21777/2587-554X-2023-4-32-38