%0 Journal Article %T Accounts receivable management in a commercial organization %A Krishtaleva, T.I. %A Kachkova, O.E. %K accounts receivable; reserve of doubtful debts; risks; area of responsibility; due date; reconciliation act; doubtful debt, bad debt; unrealistic debt to recover %J Russian Journal of Management %D 2024 %N 12 %P 16 %I Publishing Center RIOR