Аннотация: The problem of reducing accounts receivable is relevant for many companies and organizations. There is a need to identify and assess the impact of factors contributing to its decline. An important role is played by socio-demographic and professional-qualification factors. Before the analysts is the task of using such an algorithmic apparatus that will help to identify and assess the degree of influence of the most significant and significant factors. This problem is solved on the basis of the application of multidimensional mathematical-statistical methods of analysis, in particular, methods of correlation and regression analysis.
Ключевые слова: accounts receivable, factor, multicollinearity, correlation, regression.