Bulletin of
Vitebsk State
Technological
University

abstract

Article is devoted to the problem of non-payments crisis in the Republic of Belarus and the growth of mutual debts between economic entities. The brief analysis of the dynamics of accounts payable and receivable and their impact on the financial stability of the economic agents is made.

A method of non-monetary intra-netting of debts, which aims at the reduction of accounts payable and receivable is proposed. The formulated economic mathematical linear model is used as a tool for the practical implementation of the netting. This model takes into account the structure and the amount of each participant debt and ensures the achievement of the aim by the applying of «simplex method» The expediency of the budget engaging is defined, the possibility of taking into account the state interest addressing to social and economic problems is taken into consideration.

An alternative scheme of accounts payable and receivable intrarepublican offset on thebase of linear economic-mathematical model