Effective Management of Accounts Payable in Enterprises: Modern Approaches and Strategic Implications

This study examines the role of accounts payable management as a critical component of enterprise financial strategy. It explores modern approaches, including digital transformation and financial optimization techniques, aimed at improving liquidity, managing working capital, and ensuring financial sustainability. The research integrates theoretical perspectives with practical tools such as automation, fintech solutions, and risk management strategies. The findings highlight that effective accounts payable management enhances operational efficiency and strengthens financial stability in enterprises.