Management of accounts payable at an enterprise of the air transport industry in the conditions of the Far North (on the example of Yakutsk Airport)
Abstract and keywords
Abstract:
For the Republic of Sakha (Yakutia), with its vast distances and the lack of year-round ground connections to many districts (uluses), aviation is the only alternative mode of transport. Airports in the Arctic and northern districts perform not so much a commercial as a life-supporting function. In this paper, using the example of Yakutsk Airport, the only international airport in the republic, the dynamics of accounts payable for 2022-2024 is considered. During this period, the company's debts increased 3.7 times and reached 1.26 billion rubles. The main reason was a court decision to recover 1.14 billion rubles for an insured event in 2018, when an airplane was damaged due to an error in calculating traction on an icy runway. The article also suggests measures to overcome the crisis: the creation of reserve funds, debt restructuring, and interaction with the owner represented by the republic.

Keywords:
accounts payable, air transport industry, districts of the Far North, financial stability, Yakutsk Airport, Arctic zone
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