METHODOLOGICAL TOOLKIT FOR ANALYSIS OF ACCOUNTS IN THE ENTERPRISE
Avoiding overdue accounts receivable is one of the main goals of management. According to statistical reports, many Russian enterprises don't fully work with debtors, and the level of overdue debt increases, which leads the organization to the need to borrow working capital for normal functioning and continuation of activities. The article presents methods of managing receivables that are used in world practice, such as the development of a competent credit policy, ranking debtors by group, the use of a system of penalties and discounts for contractors, the use of netting, the use of factoring, assignment, insurance against non-payment of debt, etc. In the process of writing the article, the economic essence of accounts receivable is considered, actual management methods are defined, positive and negative aspects of applying certain methods of accounts receivable management are considered. The analysis of existing practices revealed the absence of a universal method that is applied regardless of the specific debtor. Methods of managing accounts receivable should be used rationally in combination, as a complete system of working with debtors. A comprehensive approach to this problem will allow to use appropriate management tools for individual debtors, which will ensure financial stability for enterprises.