Delay In Payments Research Articles

Strategi Penyaluran Pembiayaan Sektor Konstruksi di Bank NTB Syariah

In channeling financing to the construction sector at Bank NTB Syariah there are challenges and risks faced in its implementation, including because the project being financed cannot be completed on time, there are delays in payment or the project is not paid, construction activities are delayed due to the transmission rate of the Covid-19 virus . This study aims to determine the strategy of Bank NTB Syariah in channeling financing to the construction sector in dealing with existing challenges and risks. This study uses a qualitative descriptive research method which aims to explain the strategy of Bank NTB Syariah in increasing financing growth in the construction sector with challenges and risks. The sampling technique used in this study was snowball sampling, namely key informants would appoint people who knew the problem to be studied, the data collection technique used by researchers was to conduct in-depth interviews with all informants which were then documented in the form of sound recordings, personal notes, photos, and videos, the results of interviews with informants were then analyzed and explained. The results of the study explain that in implementing the distribution of financing to the construction sector at Bank NTB Syariah it is given to construction business actors/contractors who have project contracts whose funds are sourced from the government/private budget with the aim of infrastructure development projects, financing using musyarakah contracts, Bank NTB strategy Sharia in channeling construction sector financing by conducting in-depth analysis with several stages of the process, as well as mitigating risks in dealing with existing challenges and risks.

Rastin partnership accounting part III: Instalment Financial Sharing (IFS)

Purpose: This paper aims to explain a new system of accounting for partnership financing that applies in Rastin Profit and Loss Sharing Banking. In this system, the interest rate is not used in calculations and accounting; and instead, the "time value" of capital based on the amount and duration of the partnership is used. In this part, we will go to the details of removing Riba in instalment payments accounting details.Design: Rastin Partnership Accounting principles have been founded on off-balance-sheet items and on the basis of the institutions' obligations to the depositors and receivers of financial resources, and they are in compliance with the nature of the intermediary financial activity (a partnership of depositor in the yields of the fund receiver via the bank).Findings: The distribution of profit among stakeholders (including workforce and capital owners) is accomplished according to the share of each beneficiary in the created value added. In this regard,Euler's theorem, as the best mathematical-economic innovation for the distribution of income, is applied.Research limitations: This system is novel, and it is required to be more elaborated for further practical development and adjustment.Practical implications: In this accounting system, the return of the partnership is distributed among sharers based on the amount and duration of their partnership. The penalty for delay in payment is calculated from the amount of the incurred loss due to negligence or blameworthy of the undertaker and not upon a penalty interest rate.Social implications: Interest rate as an essential factor in conventional accounting is not usable in Islamic banking and other similar institutions that work based on partnership, such as mutual funds and saving and loan associations. The proposed system removes this shortage and is fairer than conventional accounting.Originality/value: The approach of this accounting system is fully different from conventional accounting because of the intrinsic characteristics of the intermediary role of financial partnership institutions and Islamic banks.

An Order Inventory Model for Delayed Deteriorating Items with Two-Storage Facilities, Time-Varying Demand and Partial Backlogging Rates Under Trade-Credit Policy

The retailer's ideal replenishment strategy for non-instantaneous decaying goods with two-phase demand rates, two storage facilities, and shortages under a permissible payment delay has been determined in this study. While the constant demand rate is considered once deterioration has begun, the demand rate up to that point is believed to be a time-dependent quadratic function. Backlogs and shortages are also taken into consideration. Whether or not the backlog will be accepted depends on how long it will be until the next replenishment. As a result, the backlogging rate fluctuates and depends on how long it takes for the next refill. The models identify the ideal cycle length, order amount, and period at which the inventory level in the owned warehouse reaches zero in order to reduce the overall variable cost per unit of time. For the solutions to exist and be unique, both the necessary and sufficient requirements must be met. The best trade credit period is identified for each model using numerical examples, and the best model among the created models is identified using the best trade credit periods. Sensitivity analysis can offer some managerial insights

Factors Contributing to Delay of Interim Payment in Civil Engineering Projects

Factors Contributing to Delay of Interim Payment in Civil Engineering Projects

Impact Factors on Subcontractor's Cash Flow Management

Objective: This study aims to define how to maintain and protect the subcontractor firms' cash flow from economic fluctuation through legally sustainable solutions. Methods/Analysis: We conducted a case study in the Eastern Delta Region of Egypt. A questionnaire containing a list of 22 impact factors on subcontractors' cash flow was distributed across multiple subcontractor firms with an 82% response rate. It was designed to explore the factors causing cash flow instability and analyze them using SPSS statistics. Findings: The study finds that inflation, late payments, non-compensation for late payments, poor subcontractor cash flow management, subcontractor firms' inclination to avoid disputes, material price fluctuation, and non-compensation terms, as well as suppliers rejection of payment delays, are the most critical factors of subcontractor cash flow problems. Novelty/Improvement:The study suggests adding three sub-articles to Article 57 in "Tender Law" as legally sustainable solutions to protect and maintain the firm's growth rate from inflation, late payment, and the inclination to avoid disputes. Also, the study recommends that the owner ensure that cash is available before procuring the general contractors, as stated in Egyptian Law 182 of 2018. This study will contribute to establishing a sustainable win-win relationship between subcontractors and general contractors. Doi: 10.28991/CEJ-SP2023-09-08 Full Text: PDF

The challenges of urban family physician program over the past decade in Iran: a scoping review and qualitative study with policy-makers.

Despite all the advantages of urban family physician program (UFPP), there is still a gap between UFPP and what is actually achieved by the community after its implementation in Iran. In response, this study attempted to review published studies related to the barriers to the implementation of the UFPP in Iran as well as potential solutions to improve it. Further, a qualitative study was conducted to learn the perspectives of experts at the national level and in the Fars province in order to better understand the program's challenges. This study was conducted in two phases. First, a scoping review was done, aiming to identify the common barriers and potential solutions to implementing UFPP in Iran. Second, a qualitative study using semi-structured interviews was conducted to investigate the views of decision- and policy-makers regarding barriers to and solutions for implementing the UFPP in the Fars province over the last decade. The findings were classified using the five control knobs framework (organization, financing, payment, regulation, and behavior). The most common barriers to UFPP were: 1) organization (ununited stewardship function of the Ministry of Health, weak management and planning, inadequate training of human resources, and a weak referral system); 2) financing (fragmented insurance funds, insufficient financial resources, and instability of financial resources); 3) payment (inappropriate payment mechanisms and delay in payments); 4) regulation (cumbersome laws and unclear laws); and 5) behavior (cultural problems and conflict of interests). On the other hand, several solutions were identified to improve the implementation of UFPP, including: enhancing the role of government; improving the referral system; providing comprehensive training for UFPP providers; considering sustainable financial resources; moving towards mixed-payment mechanisms; employing appropriate legal and regulatory frameworks; enhancing community awareness; and elevating incentive mechanisms. Our research found that, despite the UFPP having been in place for a decade in Iran, there are still significant challenges in all five components. Therefore, the promotion of this program requires solving the existing implementation challenges in order to achieve the predetermined goals. The ideas in this study can be used to improve the current program in Fars Province and bring it to other cities in Iran.

13 years of the amnesty programme in Nigeria: an assessment of its impact on the Niger Delta region

The study is aimed at assessing the impact of the amnesty programme in the Niger Delta Region over the 13 years period. The historical method of data collection involving a systematic and critical analysis of secondary data was adopted for the study. The findings indicated amongst other things that while the amnesty programme has succeeded in reducing youth restiveness in the Niger Delta Region, the general state of underdevelopment, environmental degradation, poor infrastructure, lack of sustainable employment still constitute visible features of the Niger Delta Region. The study further noted that the amnesty programme has been inundated by corruption, political manipulation/interference, poor monitoring and evaluation of the programme, delay in payment of stipends to ex combatants, lack of meaningful economic engagement activities for trained ex militants amongst others. Based on these findings, the following recommendations were outlined: there is need for transparency in the implementation of the programme, proper monitoring and evaluation of the programme, proper engagement in meaningful economic activities should also be made a priority. Furthermore, focus should be given to agricultural entrepreneurship and local communities should work with the Amnesty Programme to determine their unique development needs and objectives.

Modelling the maize marketed surplus behaviour under risk and time preference conditions: The case of Zvimba and Mokonde districts of Zimbabwe

The Heckman sample selection technique was applied in modelling the households’ maize marketed surplus decision under risk and time preference assumption. We assumed that maize returns depend on farmers’ market selection choices. We then applied the sample selection model to explain why maize surplus households shunned the uncertain, high-return state-owned Grain Marketing Board (GMB), with delayed payment system in favour of the more certain, low-return private buyer market, with immediate payment system. In the process, we tested whether the marketed surplus decisions followed a sequential or simultaneous decision process. Using survey data collected from 433 households from Zvimba and Makonde districts, the results confirmed that households followed a sequential decision process when selling through the private buyer market and a simultaneous decision process when selling through the GMB market. These findings implied two things; firstly maize surplus households could exercise some bargaining power in the private buyer market even if they got less. Secondly, in the presence of uncertainty and payment delays, high-return incentive offered through government parastatals may not be sufficient to attract maize surplus, as households may not sufficiently respond, due to risk aversion attitude and time impatient behaviour.

A Study on Factors Influencing Cost Overrun in High-rise Building Construction across India

Cost overrun is common problem in construction projects worldwide. Most Indian construction projects, particularly those involving high-rise buildings, have had severe cost overruns. For managers, architects, engineers, and contractors, completing building projects within the specified cost budget has become the most important and hard assignment. Since it is common for high-rise building projects to go over budget, the aim of this study is to find out the causes of cost overruns and provide effective measures. The study found 70 cost overrun factors based on a comprehensive literature review and expert opinions. A Google form questionnaire was distributed to 150 construction professionals across India. After following up, 101 of the 150 responses were received. A five-point Likert scale was used and the acquired data was analyzed and ranked using the Relative Importance Index (RII) technique. According to the findings of RII, the top ten critical factors influencing cost overruns were frequent change orders during construction by the owner, delay in construction, escalation of material prices, market inflation or deflation, rework, frequent changes in design, inaccurate evaluation of the project timeline, unforeseen ground condition, inaccurate quantity take-off, and delay in progressive payment by the owner. Spearman’s rank correlation test revealed that there is a very significant relationship between the rankings of factors provided by the owner, the consultant, and the contractor. In addition, a factor analysis tool in the SPSS software was also used to categorize the seventy factors into sixteen core components. The top ten critical factors were presented to subject matter experts, and their suggestions were being compiled. These results are expected to help construction professionals minimize cost overruns, improve cost control measures, and initiate future research.

Stakeholder engagement in the pooled procurement program in Ghana

Abstract Objective The article explores stakeholders’ engagement before the implementation of the pooled procurement program (PPP) and the challenges encountered by the National Catholic Health Service (NCHS). Method The article used a qualitative research approach and a multiple case study design to solicit the views of healthcare service providers and policymakers within the NCHS. Key findings The article revealed that the National Catholic Health Secretariat (the secretariat) advocated through the Ghana Catholic Bishops Conference through the bishop responsible for health. Subsequently, the Diocesan Directors, managers, accountants, suppliers and storekeepers of all health facilities were engaged to understand their respective roles before implementing the PPP. The challenges faced came from all institutions that played a crucial role in the smooth running of the PPP. These institutions were the hospitals, suppliers, Food and Drugs Authority (FDA), National Health Insurance Scheme (NHIS) and the secretariat. The findings indicated that some managers in the hospitals were not committed to the program. Whereas, some suppliers purposely weakened the position of some other suppliers after awarding tenders by carrying their commodities directly to the hospitals and reducing the price marginally. The challenge from the NHIS perspective was the payment delays. The FDA was not proactive with post-market surveillance to check substandard commodities in the hospitals. However, in the secretariat, the deficiency was the weak systems to monitor real-time activities of the PPP at the hospitals. Conclusion The article suggests that to ensure the right synergies to meet organizational objectives, the NCHS is advised to increasingly focus on identifying and sustaining the PPP by communicating with other stakeholders to achieve their mutual needs. Such a process would allow the more knowledgeable design of resource needs and allocation of scarce resources to their areas of interest.

Coalition Formation Game for Cost-Efficient Multiparty Payment Channel in Payment Channel Networks.

Blockchain has introduced a new era for online payment services and its economy with tamper-proof cryptocurrencies. However, blockchain, which is based on global peer-to-peer networks, has its limitations due to payment delays from global consensus and transaction costs for maintenance. Thus, payment channel networks (PCN) have been proposed as one of the most promising off-chain solutions, allowing users to pay directly through payment channels (PC), with minimal blockchain involvement. However, payment delays and cost problems still exist, especially given the large size of the PCN. This study proposes a multiparty payment channel (MPC) that enables multiple users to join the same PC and exchange payment transactions, compared to the legacy PC. To avoid a consensus procedure among users in the PC, we introduce sequential and parallel updates for the PC status. Since increasing the MPC size limits the advantages in terms of the delay and cost, we propose a distributed coalition formation algorithm to form the MPC group, in which each user has the choice to join or leave the group. Simulations show that the proposed algorithm establishes MPCs successfully, considering the trade-off between the payoff gain and the MPC delay cost.

Reducing Delay in Payments in Welfare Programs: Experimental Evidence from an Information Dissemination Intervention

Abstract This paper assesses the impact of an information dissemination intervention on the local-level implementation of the rural public works program in India. One key feature of the intervention is to provide information to workers once their wages get credited into their accounts. Using administrative and survey data, its impact on delays in wage payments and days of work along with the awareness levels of the entitlements is evaluated. The findings indicate a substantial reduction in payment delays and in trips made for wage withdrawal, in addition to improvements in awareness. The decrease in the payment delays in the treated villages persists even beyond the intervention period. While a limited impact on work days is observed during the intervention, a significant increase in the post-intervention period is found. The findings substantiated through qualitative evidence provide a platform for an innovative and cost-effective intervention to improve the implementation of social protection programs.

Sustainable Supply Chain Model for Defective Growing Items (Fishery) with Trade Credit Policy and Fuzzy Learning Effect

Fundamentally, newborn items that are used commercially, such as chicken, fish, and small camel, grow day by day in size and also increase their weight. The seller offers a credit policy to the buyer to increase sales for a particular growing item (fish), and in this paper, it is assumed that the buyer accepts the policy of the trade credit. In this paper, the buyer acquires the newborn items (fish) from the seller and then sells them when the newborn items have increased their size and weight. From this point of view, the present paper reveals a fuzzy-based supply chain model that includes carbon emissions and a permissible delay in payment for defective growing items (fish) under the effect of learning where the demand rate is imprecise in nature and is treated as a triangular fuzzy number. Finally, the buyer’s total profit is optimized with respect to the number of newborn items. A numerical example has been presented for the justification of the model. The findings clearly suggest that the presence of trade credit, learning, and a fuzzy environment have an affirmative effect on the ordering policy. The buyer should order more to avoid higher interest charges after the grace period, which eventually increases their profit, while at the same time, it is also beneficial for the buyer to order less to gain the benefit of the trade credit period. The fuzziness theory controls the uncertainty situation of inventory parameters with the help of a de-fuzzified method. The lower and upper deviation of demand affects the total fuzzy profit. The effect of learning gives a positive response concerning the size of the order and the buyer’s total fuzzy profit. This means that the decision-maker should be aware of the size of the newborn items, rate of learning, and trade credit period during the supply chain because these directly affect the buyer’s total fuzzy profit. The impact of the inventory parameter of this model is presented with the help of sensitivity analysis.

Synthesis of Qualitative Evidence on Malaria in Pregnancy, 2005–2022: A Systematic Review

Qualitative research on malaria in pregnancy (MiP) is incipient, therefore its contextual, experiential and symbolic associated factors are unknown. This study systematizes the qualitative research on MiP, describes knowledge, perceptions and behaviors about MiP, and compiles individual, socioeconomic, cultural and health system determinants of MiP through a meta-synthesis in 10 databases. A total of 48 studies were included with 2600 pregnant women, 1300 healthcare workers, and 2200 relatives or community members. Extensive knowledge was demonstrated on ITN and case management, but it was lacking on SP-IPTp, risks and consequences of MiP. Attitudes were negative towards ANC and MiP prevention. There were high trustfulness scores and preference for traditional medicine and distrust in the safety of drugs. The main determinants of the Health System were rationing, copayments, delay in payment to clinics, high out-of-pocket expenses, shortage, low workforce and work overload, shortcomings in care quality, low knowledges of healthcare workers on MiP and negative attitude in care. The socioeconomic and cultural determinants were poverty and low educational level of pregnant women, distance to the hospital, patriarchal-sexist gender roles, and predominance of local conceptions on maternal-fetal-neonatal health. The meta-synthesis demonstrates the difficulty to detect MiP determinants and the importance of performed qualitative research before implementing MiP strategies to understand the multidimensionality of the disease.

Examination of The Causes of Realignment of Electricity Wayleaves in South-East Nigeria

The research is a study of causes of realignment of electricity wayleaves in the south eastern part of Nigeria. The aim of the study is to examine the causes of realignment of electricity wayleaves in South-East, Nigeria with a view to enhance revocation and compensation process. The study identifies causes of realignment of electricity wayleaves in the south eastern part of Nigeria. The study covered Abia, Anambra, Ebonyi, Enugu and Imo state. The total population of this study is 4304 comprises of 465 Estate Surveyors and Valuers, 422 Revoking Authority staff comprises of ESV consultants of TCN for the revocation and compensation exercise and ESV employees of TCN, and 3,417 Affected Rights Holders. A sample of 1031 was drawn from the five states and questionnaires were administered for the collection of data. The analytical tools used are tables, frequencies and percentages. The statistical model adopted for the study is the mean ranking, Relative Importance Index, and Pearson product moment correlation coefficient. The result of the study showed that engineering factor is the major cause of realignment of power line. It also revealed that Short notice given to ARHs on realignment route, Reason of realignment not explained to ARHs and Delay payment of compensation that ranked first with (RII = 4.63) is the major challenges faced by the ARHs. and the exercise was perceived to cause disunity and disaffection among community. The study revealed also that there is no difference between causes of realignment before and after assessment. The research recommended formation of committee for serious monitoring of the exercise and as such the exercise will foment unity rather than disunity and disaffection among committee.

Addressing Proficiency Gaps in Future Skills Between Employers and Learners Through Data Visualization.

The pandemic has principally changed the way the construction industry operates. It has caused a profound shift in how we conduct our work, with a large-scale take-up of remote working and changes in our digital approach. The way we work is changing. All these impacts challenge the traditional supply chain and working practices of the construction industry negatively, resulting in price escalations, additional costs, loss of revenue, payment delays and increase in disputes and claims. This study aimed to assess the skill proficiency of learners and narrow the employers' and young engineers' perspectives on what are the future skills requirements in the construction industry in the world of digitalization. This study, which comprised two surveys entitled "Future Skills-What does the future look like for young engineers?" (for employers) and "WLA Survey in "Future Skills"-The Proficiency Analyses of Young Engineers-to-be" (for learners), was a part of the Workplace Learning and Assessment (WLA) Engagement Series for students. This research attempts to map skill proficiency of learners (or young engineers-to-be) with the future skill requirements of the employers and to make recommendations on the construction-related institutional arrangements. A quantitative approach by using online surveys as the main data collection tool was adopted. A sample of 20 WLA-participating employers and 23 WLA-participating students in construction companies was generated. In December 2021, the project team initiated two surveys to explore the expectation for the future workforce in the construction industry. Interview results covering various construction-related disciplines, including civil engineering, building studies, surveying and building technology, were analysed and illustrated using Microsoft Power BI. Content analysis with data visualizations was used to identify major themes. This study has shown that employers and students have different perceptions of skills and attributes as critical competencies for a successful workforce. On a positive note, there was a high level of satisfaction for both employers and learners in "Training Structure" and "Training and Development". This study highlighted that students did not have the appropriate level of knowledge as expected by their employers in key subject areas of the construction industry. Employers expressed a clear expectation for the roles and responsibilities of young engineers in their organizations. Areas of practice such as building information modelling (BIM), "Problem Solving", and "Presentation Skills" were highlighted as critical for the future. The competency of youngsters in achieving targeted vision and goals as well as the competency in striving for continual improvement was identified as highly relevant for the future. There was potential for young engineers to play a more active role in their organizations and to repackage their technical skill and interpersonal skill sets for anticipated future roles. The choice of the quantitative research design approach was guided by the need to capture numerical data in the construction industry of Hong Kong for the purpose of illuminating differences in perspectives among participants about future skills for WLA implementation in vocational and professional education and training (VPET). This study can help to investigate the skill proficiency gaps that employers will be looking for and how WLA can bring maximized benefits to students and companies. Based on the results, the students can be better informed about the workplace settings and be prepared for the upcoming industrial attachment or apprenticeship programme with WLA. Feedback provided by the companies can help support students' transition into the world of work. On the other hand, by understanding learners' self-perception, this adaptation made by the companies could result in what looks to be part of a longer-term change in how we work, particularly with a move to increased use of hybrid working. The statistical models with data visualization based on Power BI can also lead to the experimentation and inference that inform the institution's strategy.

Summary Proof of Postponement of Debt Payment Obligations Through Act Number 37 of 2004 (Study of Decision Number 7/PDT.SUS-PKPU/2022/PN NIAGA MEDAN)

<p>Debt is a liability that arises through an agreement made between a debtor and a creditor. Debt is used as a basis for bankruptcy or for submitting a delay in payment of the debtor's debt. Summary Proof of Bankruptcy and Postponement of Debt Payment Obligations (PKPU) has actually been regulated in Article 8 paragraph (4) of Law Number 37 of 2004 and strengthened by Supreme Court Decision (MA) No.109/KMA/SK/IV/2020 concerning "Enforcement of the Handbook for Settlement of Bankruptcy Cases and PKPU". Summary Proof can be a reference for the Panel of Judges in granting PKPU applications by debtors or creditors to the Commercial Court. The PKPU application submitted through Decision Number 7/Pdt.Sus-PKPU/2022/PN Niaga was rejected by the Panel of Judges because the Panel of Judges considered that the non-fulfillment of the 'simple debt' requirement that had to be fulfilled was one of the burdens of proof in the application for PKPU.</p>

Цифровая трансформация процессов скоринга лизинговой компании

The paper considers the use of decision support systems in leasing. The impact of the introduction of decision support systems, in particular, scoring systems, on the business processes of companies and their organizational structure is described. The issues of digital transformation of two key business processes «Providing a car for leasing» and «Interaction with customers regarding payment delays» of the scoring system of a company that provides cars for leasing are considered. For this, a process approach and EPC and BPMN 2.0 notations were used. Business processes AS IS and TO BE are described. Based on the AS IS business process, the main problems are formulated, and how they could be solved in the TO BE business process is described. The digital transformation of business processes made it possible to increase the speed and accuracy of managerial decision-making, reduce the risks of non-return of payments, and thereby increase the company's competitiveness in the car leasing market. The analysis of the results of modeling the business processes of the scoring system made it possible to formulate proposals for its further development.

Invoice Discounting Using Kelly Criterion by Automated Market Makers-like Implementations

Funding shortages are a persistent issue, particularly for small and medium-sized enterprises (SMEs), and the problem tends to worsen cyclically. The market for factoring and invoice discounting aims to address delays in payment for commercial invoices. These involves sellers present unpaid invoices to financial organizations, typically banks, who provide an advance payment. The implementations of the factoring services without intermediaries in blockchain of the state of the art are all based on the publication on-chain of all the invoices, use know your customer (KYC) mechanisms, and over-collateralize the invoices. This article proposes a new, decentralized approach to lending services that completely eliminates intermediaries and does not require strong KYC, yet it is reasonably resilient. The approach uses liquidity pools and associated heuristics to create a model of risk compensation. In this model, a formula measures the contributed collateral to an invoice and the risk of a late invoice or non-payment, using the Kelly criterion to calculate the optimal premium for funding said invoice in the liquidity pool. The algorithm’s performance is tested in many scenarios involving several invoice amounts, collaterals, payment delays, and non-payment rates. The study also examines premium distribution policies and hack scenarios involving bogus, non-payable invoices. The outcome is a decentralized market that uses the Kelly criterion and is reasonably resilient to a wide range of invoicing scenarios, including 5% non-payment rates and 10% bogus invoices, yet provides a sound profit to liquidity providers. The algorithm’s resilience is enhanced by several premium distribution policies over partially collateralized invoices from 50 to 70%, resulting in optimal premium withdrawal policies every 30 days, making it the first protocol for loanable funds that does not require over-collateralization to be profitable and resilient.

АВС-XYZ-ANALYSIS IN THE MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE

The article examines topical issues of application of ABC and XYZ analysis in the management of accounts receivable of an enterprise. The purpose of the article is to select criteria for conducting ABC-XYZ analysis of accounts receivable to assess the credit rating of buyers and apply appropriate debt collection methods for each group of debtors. The study found that accounts receivable is a form of commodity lending, and its volume significantly affects the financial condition of an enterprise. The article considers topical issues of accounts receivable management at enterprises in modern conditions as a prerequisite for strengthening payment discipline. The essence of ABC-analysis as one of the mathematical and statistical methods of analysis used for management purposes is investigated. The advantages and weaknesses of ABC analysis are identified. It is proved that for the formation of the credit policy of enterprise, to determine the credit rating of debtors, it is advisable to choose such parameters of ABC analysis as sales volume, terms of delay in payments and the amount of overdue receivables in absolute and relative terms. The credit rating of customers using the ABC analysis is built. A matrix of the combined results of ABC and XYZ analysis is presented, where nine groups of debtors are allocated, each of which requires the development of its own management technology. The main groups of methods of debt collection from debtors have been identified, the use of which will help to reduce the risk of non-payment of debts by buyers and will help to establish an effective credit policy at the enterprise. Further research should be aimed at expanding the methodological tools for managing the accounts receivable of an enterprise.