The analysis of accounts receivable in chemical industry in the era of digital change

The article discusses the impact of various internal and external factors, including digital factors, on accounts receivable, which is one of the key indicators of the day-to-day operations of an organization. The chemical industry was taken as the object of research, which is due to the specifics and significance of the industry in the structure of the Russian economy. We have developed an econometric model for assessing the impact of individual factors on accounts receivable in the chemical industry. For this purpose, 6 absolute and 4 relative indicators of financial and economic activity of such enterprises were selected, as well as three macro-level indicators (gross domestic product, money supply, and Networked Readiness Index). The study is based on financial reporting data for 44 key industry enterprises, as well as Federal Service of State Statistics data for 2015-2019. As a result of modeling, the following indicators were found to be relevant: accounts payable, administrative expenses, and monetary assets. We provide an interpretation of the results. In particular, the digital nature of administrative expenses is shown as one of the internal factors affecting the accounts receivable of chemical industry enterprises.