Abstract. The article is dedicated to the study of existing methods for the analysis of receivables and payables. The author identifies methodological contradictions in the existing approaches to turnover and their lack of information for the purpose of making managerial decisions. The author's methodology for calculating the turnover indicators of accounts receivable and accounts payable, depending on their role in the circulation of funds, is proposed. The calculation of indicators according to the current and proposed methodology is presented, a comparative analysis of the results is carried out, conclusions are drawn.