THEORETICAL STUDY OF THE INFLUENCE OF BUYER DEBT MANAGEMENT ON THE RESULTS OF THE COMPANY'S ACTIVITIES

Abstract

Business activity is always associated with risks and one of the biggest risks that businesses face is credit risk. In order to increase sales volumes in the modern market, companies often sell goods to buyers by providing a deferment of payment, thereby essentially crediting buyers. This theoretical study aims to determine how scientists evaluated the influence of buyer debt management on the results of the company's activities. As part of the study, scientific articles and other scientific literature were analyzed. As a result of the literature analysis, it was found that the management of debts of buyers affects the result of the company's activities, but there is a lack of empirical research in the scientific literature that determines this effect. Most of the influence of debt management of buyers on the result of operations and profitability, correlation and regressive analysis is used.