employee from 01.01.2012 to 01.01.2019
Chelyabinsk, Russian Federation
UDK 33 Экономика. Экономические науки
GRNTI 06.81 Экономика и организация предприятия. Управление предприятием
OKSO 38.03.01 Экономика
BBK 6529 Экономика предприятия (фирмы)
TBK 7717 Экономика предприятия (фирмы)
BISAC BUS001010 Accounting / Financial
The article contains a description and analysis of existing methods of managing and controlling the accounts receivable of an enterprise. Methods are grouped into subgroups. In total, the author distinguishes four groups of methods that are used universally in both Russian and foreign practice. For each group of methods, their advantages and disadvantages in practical application are described. The article also presents the results of a study conducted by the author. The purpose of this study is to assess the effectiveness of receivables management in Russian companies. According to the results of the study, the reasons for the low efficiency of this process are identified and described. As well as factors affecting the likelihood of overdue receivables. The conclusion of article describes the recommendations that must be considered when managing the receivables of an enterprise and building relationships with debtors. These recommendations will be useful to the heads of financial services of the enterprise if it is necessary to improve the business process of working with debtors.
accounts receivable, enterprise credit policy, receivables management methods, CRM, factoring
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