ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ АСПЕКТИ УПРАВЛІННЯ ДЕБІТОРСЬКОЮ ЗАБОРГОВАНІСТЮ ПІДПРИЄМСТВА

Abstract

The article summarizes approaches to determining the essence of receivables. It was determined that scientists consider the company's receivables in the following directions: as a part of products sold but not paid for by customers; as a form of lending by the company to its customers; as one of the elements of current assets financed by own or borrowed funds. The compliance of national accounting provisions (standards) with international standards of accounting and financial reporting was analyzed, common features and differences of accounts receivable were identified.
 An assessment of the impact of receivables on the company's financial condition was made, the need to optimize its size and ensure timely collection of the debt was substantiated. Systematized measures to reduce risks in the management of receivables, aimed at ensuring control over the ratio of payables and receivables, which includes control, discounts, diversification of debtors, assessment of debtors and legal analysis of contracts, which includes risk insurance, self-insurance of risks, prepayment and limitation.
 An assessment of the control system of enterprises was carried out, since without it the amount of receivables may exceed an acceptable level, which will lead to a decrease in the amount of cash and the appearance of doubtful debts, which, accordingly, will reduce the revenue from the sale of products and the profit of the enterprise.
 The process of monitoring the company's receivables, which involves determining the maximum allowable amount of receivables, its analysis by types of debt, repayment terms, size and customers, is analyzed. The need to implement a set of measures to eliminate the causes that led to the emergence of overdue and bad receivables is substantiated, which involves assessing the borrower's creditworthiness by analyzing his financial condition, solvency and the probability of being declared bankrupt based on information from open sources.