Analysis and Forecasting Receivables of Moscow Government Agencies

The paper considers the approach to the formation of data on accounts receivable of the Moscow executive authorities, their analysis and forecasting. An incorrect assessment of the situation with a specific debtor can lead to the cost of resources to collect debt. There is a risk of non-return and cancellation of debt. The urgency of the work consists in the use of statistical methods for the analysis of overdue accounts receivable and forecasting the probability of its recovery in order to develop adequate measures to reduce accounts receivable. As a result of the research, the approach to work with accounts receivable, including the classification of debtors, as well as the construction of models with the help of which one can predict the probability of repayment of receivables is proposed. The proposed approach can be applied in real conditions. Keywords: Accounts receivable, state organizations, authorities, statistical methods, analysis, forecasting