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