Innovative approaches to improving the effectiveness of receivables management in organizations
The article touches upon some aspects of receivables management in organizations. The leading role of such a parameter of accounts receivable as the probability of its recovery is shown; the main theoretical and methodological provisions for its evaluation are given; various approaches to the quantitative and qualitative assessment of the risks associated with collection of accounts receivable are considered and a comparative study of key characteristics of such approaches is carried out. On the basis of the basic algorithm of achieving the goal of managing accounts receivable, the applied component of the concept of assessing the probability of collecting it has been consistently singled out, including the methods used in the practice of the consulting company Rykov Group; an algorithm is shown according to which this technique is implemented by the company in its day-to-day consulting activities, as well as the data structure used in the work of the algorithm. The article also sets forth the author's opinion on the prospects for innovative improvement of existing methods for analyzing the quality of receivables, the use of neural network technologies in the process of their implementation.