UK: Розрахункові відносини підприємства є важливою складовою його діяльності. Встановлено, що найбільш поширеним методом оцінки стану розрахунків є коефіцієнтний аналіз, причому дослідженню їх впливу на фінансовий стан підприємства приділено незначну увагу. Це не дозволяє обґрунтовано оцінити та охарактеризувати ситуацію, виявити слабкі місця в управлінні та запобігти негативним наслідкам. Для встановлення впливу та визначення взаємозв'язку платіжної дисципліни та фінансового стану підприємства побудовано множинну регресійну модель з існуванням тісного взаємозв'язку між обраними показниками. Це дозволило більш об’єктивно оцінити ефективність управління станом розрахунків за тривалий період часу, визначити характер взаємозв'язків та мати можливість прогнозу майбутніх значень досліджуваних показників.
EN: An entity's settlement relationships are an important component of its operations. Therefore, the management of receivables and payables requires constant monitoring and attention from management. An important basis for making management decisions is an objective assessment of the state of settlements, which can be implemented through economic and statistical analysis. According to the results of the study, it was found that the most common method is the coefficient analysis, while factor analysis and analysis of the relationship and impact of settlements with counterparties on the financial condition and business performance of the enterprise are less common. The purpose of the study is to investigate the impact of analytical indicators of the status of accounts receivable and accounts payable on the current liquidity of enterprise on the basis of building an econometric model of the relationship. To assess the status of settlements with counterparties, the article calculates and analyses the turnover ratios of receivables and payables debts, and the liquidity of the researched business entity is determined. To objectively determine the impact and interrelation of the state of the enterprise's payment discipline, a multiple regression model of dependence of the current liquidity of the enterprise and the following factors was built: the ratio of accounts receivable and accounts payable and the share of other operating income in the total income of the enterprise. Further calculations have shown the existence of a close relationship between the selected indicators, and the Student's F-test has shown the adequacy of the built model. The use of two areas of analysis of the state of settlements with counterparties: financial analysis of ratios and correlation and regression analysis allowed to form an objective assessment of it. It has been found that the use of only coefficient analysis does not allow a detailed assessment of the situation at the enterprise and its characterisation, identification of weaknesses in management, and prevention of negative consequences. Therefore, the addition of correlation and regression analysis allowed to assess the effectiveness of management of the status of settlements over a long period of time, determine the nature of the relationships and predict the future value of the studied indicators.
