TY JOUR TI Accounts receivable management in a commercial organization KW accounts receivable; reserve of doubtful debts; risks; area of responsibility; due date; reconciliation act; doubtful debt KW bad debt; unrealistic debt to recover JO Russian Journal of Management AU Krishtaleva, T.I. AU Kachkova, O.E. PY 2024 IS 12 PB Publishing Center RIOR