Introduction. Digitization of socio-economic processes and the implementation modern information communication technologies in currency banking sphere have led to evolution methodology electronic settlements with counterparties. The latest stage development transaction systems is integration counterparties into a single environment business relationships based on principles blockchain technolog...

The purpose of this study is to find out what factors cause bad debts. results show that from the accounts receivable report. amount debts very high and continues increase. are internal in form weak credit administration systems, supervision information systems irregularities or fraud committed during implementation process. Where rules, standards, procedures have been established not carried p...