Accaunt receivable management methodology

Zaynutdinova Elena Daudovna

The relevance of developing an effective methodology for managing account receivables is to create such a tool that would solve the problem of the optimal balance between adding value from additional sales, the level of debt for shipped products to support these sales, and the controlled risk of debt becoming overdue and unrecoverable. The method of AR portfolio management proposed in this article for solving such a problem is based on the principles of preventive control over debts, integration into the company's existing strategic and business environment, processes of periodic planning, standardization and automation of receivables management processes. The methodology assumes the presence of two objects of management - a portfolio of AR and an element of this portfolio, reflecting the debt of the counterparty. All this makes it possible to achieve more precise anticipatory control over the negative consequences of changes in the size and structure of AR.

Keywords:account receivables, AR, controlling, AR portfolio, preventive control, receivables turnover, DSO.