Home  Journals  Economic Analysis: Theory and Practice  7(172) - 2010 March

The management of the receivables of an enterprise

Available online: 3 March 2010

Subject Heading: Financial analysis

JEL Classification: 

The receivables are the important component of a working capital of the enterprise and in this connection, special value is given to questions of its efficient control, optimization of its size, to maintenance and formation of an optimum credit policy of the enterprise. In the article there are presented: the algorithm of creation of a system of current receivables control; the reserve calculating procedure on the doubtful debts is described, an indicator considered at an estimation of the net realizable value and the economic substantiation of last indicator is also given. The author offered recommendations about formation of a package of credit conditions and calculation of a potential part of a working capital, possible to application as the commercial and consumer credit. Тhat practical realization of the offered technique will raise efficiency and effectiveness of the monitoring system behind occurrence and timely repayment of the current receivables is drawn.

Keywords: debtors, debts, the credit, a reserve, cost, the management

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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