Analysis of accounts payable

Accounts payable arise when the date of provision of services (materials, work or goods) does not correspond to the date of their payment after the fact. Also, untimely accrual may concern contributions to extra-budgetary funds and to the budget. Payments to personnel, contractors, suppliers and other creditors are also included here. In a broader sense, this type of debt includes untimely repayment of loans received to various enterprises and banks. And it does not matter whether they are short-term or long-term. Debt organization, not paid on time, has the property to increase. So, if at the beginning of the year the amount was, for example, 297,000 rubles, then by the end of the year it will amount to 327,000 rubles. And this means that its growth will reach 10.1% or 30,000 rubles.

Before analyzing the accounts payable of an enterprise, it is necessary to find out which part of it is unjustified. It may include:

• Arrears on unrefined deliveries;
• Overdue repayment of payments on settlement documents.

This kind of debt arises not through the fault of the enterprise. In this case, it receives materials from suppliers earlier than the organization and the bank that serves it, receive settlement documents.

When making an analysis of accounts payable, one should also establish its dynamics, the time of its appearance, and its duration. In addition, it is necessary to consider its composition, taking into account the organization's documents.

It also happens that the accounts payable remain unclaimed, the terms of the claim for it expire (they are three years). In this case, it is considered part of the profits of the organization for which it was listed.

Carrying out the analysis of accounts payable, it is necessary to pay attention to its other types. For example, in a form consisting of several computational articles. This is the so-called other debt. Settlement items can be both commodity and non-commodity. This type of late payment includes deposit amounts that were not in demand.

Analyzing the analysis of accounts payable of this type, it is also not necessary to avoid the issue of the time of its occurrence, duration. Consider the reasons for its appearance, its composition.

In order to well imagine how financially reliable and stable the enterprise that is being analyzed, it is necessary to study payment calendars, if any. In them, in terms of terms, the receipts of money and the forthcoming expenses are compared.

There are a number of indicators that indicate that the company does not cope with the timely payment of services:

1. This is an absolute overdue accounts payable. Its amount is the amount that remained unpaid at the expiration of a three-month period after the specified maturity date. This information can be found in the document accompanying the balance sheet.
2. Factor of turnover of accounts payable. This is a relative indicator. It shows how many times this debt was put into circulation for a specific period of time.
3. This indicator is also relative. This is the time for which payables are repaid. In other words, this is the duration of the turnover of the unpaid amount, calculated in days. For its calculation, a special formula is used. The number of days included in a given period (as a rule, a year is taken, that is, 365 days) is divided by the number of turnover of accounts payable made during this time.

Both recent indicators give a description of how and how many times an enterprise launches an amount not paid to another organization. But if the first is expressed by the number of distracted (the number of turns), then the second has a more specific unit of measure - days.

From all that was said above, it becomes clear that the analysis of accounts payable is very important when drawing up a characteristic of the financial stability of an enterprise.