Abstract: this article discusses the features of accounts payable management in a commercial organization. The views of domestic and foreign scientists on the essence of the concept of «accounts payable of an organization» are given, in particular, the definitions of the concept by the following scientists are examined: I.A. Blank, J. Brigham and JI. Gapenski, R.T. Spruz and M. Munitz. The characteristics of accounts payable by M. Munitz are presented. The factors of the emergence of accounts payable, namely, general economic and industry (natural-climatic, industrial-technological, organizational-economic) are considered. The article describes the existing methods of managing accounts payable, among which are: regular negotiations with suppliers, individual work with suppliers, obtaining discounts on the volume of purchased products, etc. The main problems in the management of accounts payable are considered, among which are the lack of trained personnel, lack of financial resources and other reasons. The stages of rational management of accounts payable in a commercial organization are proposed: the first stage involves the selection of a form of obligation (bank or commercial loan) in order to determine the cost of acquiring values and interest payments; the second stage involves the establishment of the most convenient form of loan and its term; the third stage is aimed at timely prevention of debt, which will lead to additional costs (fines, penalties).
Keywords: accounts payable, suppliers, commercial organization, counterparties, borrowed capital