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Receivables management in the enterprise

Melnikova Yulia Vasilievna  (Ph.D., associate professor of Volgograd State Social and Pedagogical University)

Baibakova Yana Andreevna  (Volgograd State Social and Pedagogical University)

This article deals with the receivables as an objective process of business enterprise. Planning receivables - is the process of preliminary financial calculations, evaluation of management decisions. Planning to accounts receivable was real, so - effective, it is necessary to formulate a strategy for the organization, define a policy of selling, choose rational parameters of accounts receivable. Planning amount of accounts receivable - was, is and will be one of the most important. The problems of management of accounts receivable.

Keywords:debtor, accounts receivable, current assets.
 

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Citation link:
Melnikova Y. V., Baibakova Y. A. Receivables management in the enterprise // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2014. -№11. -С. 71-72
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