MANAGEMENT OF ACCOUNTS RECEIVABLE OF COMPANIES IN ORDER TO IMPROVE FINANCIAL SUSTAINABILITY

Abstract

In modern conditions, due to the rapid development of economic turnover, the obligation has become the most common form of civil relations. Without obligations, it is impossible to imagine the normal functioning of the economy of the state as a whole, and at the level of individual individuals and legal entities. A special place in the life of modern society is held by debt obligations. The main types of debt are receivables and payables. In an unstable market economy, the risk of non-payment or late payment of bills increases, this leads to the appearance of the main types of debt obligations: receivables and payables. In order to manage accounts receivable, an enterprise needs to have complete information about a potential buyer, evaluate its business reputation, analyze the financial condition of each potential customer, determine possible loan amounts and loan terms for customers, etc.The article under consideration contains a description of the objects of assessment, the factual information we have collected, the stages of the analysis, the justification of the results obtained, as well as the restrictive conditions and assumptions made