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The article deals with the economic content and approaches to the definition of the category "accounts payable" in the normative legal acts and in the economic literature.The research of theoretical approaches and their practical use for carrying out the analysis of accounts payable in modern conditions, with the allocation of separate stages of it: estimation of the size, structure and dynamics of payables by types with the use of techniques of horizontal and vertical analysis; studying the structure of payables by terms of creating in order to determine the status of payment discipline;complex estimation of accounts payable under the system of relative indicators; comparative analysis of receivables and payables? have been carried out.Taking into account the various methods and terms of paying off the payables, its estimation of thesize, structure and dynamics with the use of methods of horizontal and vertical analysis on the example ofthe data of financial reporting of the food industry enterprise has been given. The structure of payables according to the terms of appearance has been investigated in order to find out the state of payment discipline.A complex evaluation has been conducted by the system of relative indicators for determining the state offinancial stability and solvency of the enterprise. To determine the dominant type of commitment, a comparative analysis of receivables and payables has been carried out.According to the results of the study, the authors proposed a mechanism of measures that would facilitate the creation of an effective system of efficient management of accounts payable by enterprises. Themechanisms of efficient management have been defined for timely response of current payables, correctreflection of the enterprise in the financial statements and the continuity of work and reliability in the businessarena.

Розкрито поняття фінансових ресурсів, досліджено їх класифікацію за окремими критеріями. Визначено характерні ознаки окремих елементів фінансових ресурсів, окреслено доцільність їх використання суб‘єктами господарювання. Notion of financial resources is explore, their classification is explored after separate criterion. The characteristic signs of separate elements of financial resources are definite, expedience of their use of soubectami ménage is outlined.