Abstract
It is investigated that the business activity of the enterprise is a key element of management and is aimed at improving the efficiency of resource use. The methodical provisions of the procedure for estimating receivables as a component of the analysis of the financial condition and business activity of the enterprise are substantiated. Recommendations for improving analytical tools to improve the economic security of the enterprise in the information environment have been developed. In the context of business management, the task of analysis of receivables and factors influencing its composition, structure, volume are highlighted. The indicators of assessment of business activity in the part of receivables are generalized, the expediency of their practical use is substantiated. It is proved that in the process of receivables management should analyze the liquidity of the enterprise, which includes a study of balance sheet liquidity and ratio analysis. It is substantiated that the category of liquidity plays an important role in the formation of a balanced financial policy of the enterprise at any stage of its development, especially during the economic crisis. Insufficient liquidity means that the entity cannot take advantage of new profitable commercial opportunities, it does not have the freedom to choose, and this significantly limits the actions of management. To improve the economic stability of the enterprise, the parameters of balancing credit policy are identified and its constituent elements are detailed. The parameters of the credit policy are: 1) the list of buyers with whom I enter into sales agreements on the terms of subsequent payment; 2) conditions and scope of commercial credit; 3) sanctions for late payment of debts; 4) the procedure for debt collection. When building a credit policy should take into account: strategic goals of the enterprise; the existing market situation; competitive position in the market; distribution channels of goods and services. For effective management of receivables, it is recommended: 1) to control the status of settlements with customers; 2) expand the range of potential solvent buyers; 3) balance the ratio of receivables and payables; 4) develop a clear credit policy for existing and potential buyers.
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