PROBLEMS OF IMPLEMENTATION INTERCOMPANY PAYMENTS AND WAYS OF THEIR SOLUTION
In the practice of economic relations, the sale of goods and services involves payment. Similarly, the holding companies are transferring funds to each other in the amount of agreed value of goods and services received. In this paper, the problems of intercompany payments were considered and ways to optimize the system of settlements of related companies within the group were investigated. The creation of an internal settlement system with fictitious means of payment, as well as the use of clearing of intra-group obligations are highlighted as effective ways to optimize the payment system. The features of the application of these optimization methods in practice were also considered.