Peculiarities of the enterprise debts receivable management

Анотація

The scientific paper is devoted to the peculiarities of debts receivable management at domestic enterprises. The paper analyzes the essence of the concept of «debts receivable» from the point of view not only of domestic but also foreign scientists and economists. Based on the results of the analysis, it is found that they do not only contradict each other, but also closely complement each other. Analysis of the essence of the concept of «debts receivable» makes it possible to determine that the process of debts receivable management is an integral part of the overall management system of the enterprise, as well as to identify its main components. The most expected consequences of the development and implementation of the effective system of management of debts receivable of the entity should be the following: ensuring the successful and smooth operation of the entity; reduction of the so-called «free current assets»; increasing the speed of working capital; increasing the level of the company's liquid assets and, accordingly, stabilizing its financial condition. The important stage of the study is to identify the main factors that contribute to the emergence of debts receivable at domestic enterprises, including: delays in processing primary accounting documents and frequent use of inconvenient, especially for enterprises, forms of payment. For better understanding of the nature and significance of the research problem, we analyze the state and trends of debts receivable on the example of domestic food companies. Negative trends in debt receivable are confirmed by the results of calculations. To increase the level of efficiency of debts receivable management at domestic enterprises and their activities in general, we have proposed the model of receivables management. The proposed model consists of three stages (formation of an authorized commission for debts receivable management; management of debts receivable; management of debts receivable collection), for each of which the sequence and features of the conduct are described in detail.

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