Analytical Assessment of Risks Related to Settlements with Customers and Clients Under Martial Law

Abstract

The article examines the peculiarities of the analytical assessment of the risks of settlements with buyers and customers in the conditions of martial law and identifies the main factors affecting the state of receivables of enterprises. Modern approaches to analytical support for calculation management are considered, attention is focused on the need to use risk-oriented and digital assessment tools. Directions for increasing the efficiency of receivables management in conditions of economic instability have been determined.

The purpose of the article is to study the impact of war risks on the state of settlements with buyers and customers and to improve the analytical support for the assessment of the company's receivables.

The research methods are based on a theoretical generalization and systematic analysis of the economic essence of settlements with buyers and customers and the determination of the specifics of receivables risks in martial law. The methods of analysis and synthesis were used to assess the factors affecting war risks on the state of enterprise calculations. With the help of comparative and analytical methods, the risk indicators of receivables were evaluated. The grouping method and the tabular method are used to systematize risks and form a scale of analytical assessment of settlements with buyers and customers. The logical method was used in the formation of directions for improving the analytical support of risk management of the company's settlement operations.

The results of the study showed that in the conditions of martial law, the level of riskiness of settlements with buyers and customers increases significantly, which is manifested in an increase in the share of overdue receivables, a deterioration in the payment discipline of counterparties, and an increase in the financial instability of enterprises. It was established that the effectiveness of receivables management largely depends on the quality of analytical support, the efficiency of risk monitoring and the use of risk-oriented approaches to the assessment of calculations.

The conclusions indicate the importance of improving the analytical support for the management of settlements with buyers and customers in the conditions of martial law, since it is the timely assessment of receivables risks that ensures an increase in the efficiency of management decisions and the financial stability of the enterprise. The conducted research made it possible to determine the key risk factors of settlement operations, systematize analytical indicators for assessing the riskiness of receivables and outline directions for improving settlement management in conditions of economic instability. The obtained results can be used by enterprises to improve the quality of receivables monitoring, minimize financial losses and strengthen adaptability to crisis management conditions.