Perspective forms of organization of accounting receivables in accounting
The economic activities of enterprises are regulated by various regulatory documents, such as codes, laws, and orders. Normative documents contain standards and rules with the help of which an enterprise should organize reliable activities, without violations. There are also regulatory documents governing the organization of settlements with debtors and accounting of receivables. In order to conduct high-quality internal control over the state and movement of receivables in enterprises, it is necessary to intensify, coordinate the actions of accounting and management, and specify responsibility for the results of work with debtors. Information on receivables should be systematized in the form of a report to control receivables (the enterprise should determine the terms of contracts with borrowers and measures of influence on debtors based on the report). In addition, the enterprise can generate a customer rating. Depending on the rating of the buyer, his prospects and reliability, the company is able to form mutually beneficial credit conditions. Types of restructuring of problem receivables are the repayment of it by bill of exchange, regressive and nonregressive factoring, financial outsourcing. The organization and implementation of control over receivables will significantly reduce the level of risk of non-payment and unforeseen losses, which ultimately will have a positive impact on the financial performance of the company.