The article considers topical aspects of managing receivables and payables of the enterprise as a prerequisite for improving payment discipline. The essence of debt management in the system of administration of financial activity of the enterprise, the economic nature of receivables and payables, the advantages and disadvantages of the formation of receivables and payables of the enterprise are studied. Part of the receivables and payables in the financial and economic activities of the enterprise is inevitable and must be within acceptable limits, respectively, not to cause financial risks that may cause bankruptcy. The article emphasizes the need for rational and sound management of receivables and payables, as it has a direct impact on the effective functioning and development of the enterprise, the level of its financial results and image among partner companies. The reasons for the formation and impact on the activities of enterprises receivables and payables are outlined. Factors influencing the amount of accounts payable are considered. The main tasks of receivables and payables management of the enterprise are researched and formulated. The system of measures for management of receivables and payables of the enterprise is investigated and generalized. the company needs to form a certain model of business process management. In order to increase the efficiency of receivables and payables management at enterprises, a structural and functional model of the company's receivables and payables management process has been developed. The conceptual directions of improving the management of receivables and payables are given and the need to strengthen the practical component of the proposed recommendations is emphasized.

У статті досліджено проблема застосування нейронних мереж в управлінні структурою капіталу вітчизняних підприємств Обгрунтовано доцільність використання нейронних мереж як інструменту управління структурою капіталу підприємства.. Встановлено, що використання нейронних мереж дозволяє виділити їх переваги, порівняно з традиційними математичними методами. З огляду на те, що регресійні мережі особливо чутливі до проблеми викидів знайдено та запропоновано один з можливих способів вирішення цієї проблеми: навчити мережу, потім протестувати її на навчальних спостереженнях, знайти і відкинути ті, які дають велику помилку, а потім знову навчити мережу. В результаті отримано ілюстрацію кращої моделі, яка цілком прийнятна до використання в процесі управління структурою капіталу вітчизняного підприємства з метою визначення характеру зв’язку між параметрами, що характеризують структуру капіталу та його фінансову стійкість.

Meeting the information needs of investors interested in acquiring a share of the enterprise, or individual intangible assets, the rights to use them, has led to the search for new concepts and models for compiling reporting information. It is important to know how the technologies used by an enterprise affect the environmental condition, what costs are necessary for personnel training, for staying competitive, etc. Under such conditions, the classic model of financial reporting does not meet modern requirements – it is retrospective in nature. To persuade investors to invest in companies focused on creating value, it is important to compile investment-oriented corporate reporting. This paper reports the devised theoretical and methodological provisions, as well as the substantiation of practical recommendations for compiling investment-oriented integrated reporting, which includes a sequence of activities and a system of indicators for assessing the financial and non-financial components of business operations, including indicators of the environmental and social activities of an enterprise, which ensures the transparency of information in terms of business risks and their management. It is stated that the main goal of investment-oriented corporate reporting is to inform users about increasing the company's market value. Indeed, the reflection of the importance of social and environmental priorities, attention paid and efforts applied made to resolve social issues give confidence in the reliability of business and stimulate the attraction of investment resources. The examples of the companies chosen for this study have proven that the submission of complete information based on the groups of non-financial indicators of integrated reporting is a factor in increasing the market value of the company, and, accordingly, enhancing its investment attractiveness. The devised proposals make it possible to summarize in a single format information about the activities of an enterprise, related risks, and its investment potential

The article notes that external changes that accompany the development and existence of enterprises of the industry of tourism and hotel industry are often characterized by crisis manifestations, and recent events in Ukraine have sometimes devastating consequences for enterprises. The relevance of the importance of economic security of enterprises of the industry of tourism and hotel industry is proved in this article. Attention is focused on the functional orientation of the economic security of enterprises of the industry of tourism and hotel industry, which is fundamental in its overall structure and allows to distinguish its two important components: financial and analytical. Research shows that the financial component is one of the most important conditions for effective and economically secure management of an enterprise. It includes all available and attracted financial resources of enterprises, ways of managing these resources, their rational use, additional financial opportunities, and other things necessary to ensure a high level of economic security. The financial component of modern enterprises of the industry of tourism and hotel industry is at a rather low level due to many negative factors, such as inflation, rapidly rising exchange rates, lack of sufficient government programs to finance tourism and hospitality enterprises, financial instability of counterparties, low investment activity, etc. The analytical component of economic security of enterprises consists of a large number of analytical methods and techniques which are used to carry out a high-quality analysis of economic security at all levels and spheres of activity of enterprises. The article identifies a separate group of methods, which is called accounting and analytical methods. This group includes methods aimed at forming a clear, high-quality and understandable information space for making managerial decisions on the economic security of enterprises of the industry of tourism and hotel industry. These methods are: balance and reporting analysis, budgeting, benchmarking, break-even analysis, sensitivity analysis, SWOT analysis, JIT system, LIC analysis, VVC method. The article emphasizes that the basis and foundation of economic security of enterprises are financial and analytical components, without which it is impossible to achieve its stable long-term level. High-quality forecasting, timely warning and response measures are becoming a top priority for the management of enterprises of the industry of tourism and hotel industry. Keywords: economic security, enterprise, tourism, hotel industry, financial component, accounting and analytical component.

The article considers the issues of determining the essence and stages of strategic planning of economic security of the enterprise, which is due to the need to establish its content and sequence of work on preventive measures against internal and external threats. The research methodology includes methods of analysis and synthesis – to study the essence of economic security of the enterprise, abstract-logical method – to establish the stages of strategic planning of economic security, tabular method – to visualize the material. It is determined that the lack of strategic planning leads to low efficiency of resource use of the business entity and the crisis, as well as to the loss of development opportunities. This has a direct negative impact on the positioning of the enterprise in the market, calls into question its existence in any long-term perspective. It is established that anticipation of crisis phenomena and preventive work on the development of mechanisms to counter them should be an integral part of the strategy of economic security management of economic entities. The generalization of approaches to defining the essence of economic security of the enterprise allowed us to establish that it combines the interrelated problems of preserving resources from negative factors and achieving success through stable operation and development. As a result, we propose our own definition, which corresponds to the resource-functional approach and takes into account the relationship between the achievement of strategic economic interests of the enterprise, the need for preventive action to prevent negative factors and ensure sustainable development of the entity. The existing scientific approaches are studied and our own idea of the sequence and content of the stages of strategic planning of economic security is presented, which is due to the logic of organizing work to determine strategic guidelines and economic interests of the enterprise, identification and neutralization of threats, implementation of plans and programs and monitoring their implementation and taking into account the possibility of feedback.