Current asset management in the enterprise

Indicator	Symbol
Value
Weighted average, thousand rur.	x	1 577,67
Mode, thousand rur.	Мо	1,743
Median thousand rur.	Ме	200
Variance	D	11 064 836
Standard deviation, mln rur.	s	3473,45
The coefficient variation,%	n	220,16
The Gini coefficient,%	G	0,78
Herfindahl coefficient,%	H	46,78
The asymmetry coefficient of Pearson	Кas	0,45

Weighted arithmetic average of accounts receivable was 1,613.64 rubles. For 44 debtors the value is small that is a consequence of the greater concentration of debt up to 1 million rur. This is evidenced by values of mode and median (1.743 and 200 thousand rubles., respectively). According to the value of Pearson coefficient, the asymmetry of the total debt debtors is dextral. From the general theory of statistics it is known that if the ratio , where and n is the number of debtors, then the asymmetry of distribution is reasonable, despite the heterogeneity of total debts. In given case, this ratio is 1.31 and indicates a moderate asymmetry of the aggregate. This is confirmed by the fact that the median is located between mode and a weighted average. It follows that the distribution of the receivables can be explained within the framework normal probability law, which, in turn, allows assessing the degree of predictability of debtors that is their controllability. The high value of standard deviation (3473.45 thousand rub.) indicates a large scatter in accounts receivable and indicates the existence of risk in dealing with collection of its expired parts.

The high level of variation coefficient characterizes the inhomogeneity of total receivables and a low degree of controllability. The Gini coefficient shows that the distribution of accounts receivable is uneven (78%) and most of the debt is concentrated in the dominant group, accounting for 46.78% (Herfindahl coefficient).
Identified patterns using statistical methods to a large extent demonstrate the risks and low accounts receivable management effectiveness and the feasibility of designing an improved system.