Abstract
In order to maintain a sustainable position in the market, suppliers usually cater to the wishes of customers and often allow for a delay in their payments, resulting in the accrual of receivables in organizations. Accounts receivable is an important component of working capital, the majority of which in organizations is generated from the credit sales of products and goods. The skillful management of receivables is important for ensuring the normal operation of every organization, one of the main tasks of which identification of overdue debts on time, including unreliable debts, the analysis of their causes, as well as the development of measures aimed at settlement. The main goal is to accelerate the circulation of funds and increase the efficiency of use. The implementation of control over receivables is an important part of the company’s financial policy and is necessary to ensure its effective current activity.
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