The National Transport University Bulletin

Abstract

The modern development of the domestic economy is inseparable from ensuring sufficient economic independence of enterprises when they choose the markets where their products, goods and services will be sold, that is, business partners, including future debtors. Therefore, receivables, as a type of physical assets, play a very important role in the field of economic activity. Its high specific weight in the overall structure of the entity's assets will lead to a decrease in the liquidity and financial stability of the organization and an increase in its risk. Smart use of business loans can have a positive impact on a company's financial performance by accelerating sales growth and increasing market share. The object of the study is the process of managing the company's receivables. The purpose of the study is to generalize the theoretical foundations and practical aspects of the implementation of the company's accounts receivable management system, consider the stages of management and optimization of its structure and general minimization. The following research methods were used in the work to solve the set goal: analysis, monitoring, evaluation, forecasting, analytics

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