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Managing of Accounts Receivable

Student: Belov Aleksandr

Supervisor: Larisa E. Marshirova

Faculty: Faculty of Economics

Educational Programme: Finance (Master)

Year of Graduation: 2017

The urgency of the work is due to the high importance of qualified management of accounts receivable, which is based on knowledge and understanding of the mechanisms of its origination and ways of collection of debt, as well as the need for the formation of sustainable development of the company. The purpose of the study is to systematize and develop theoretical provisions and recommendations on the formation and maintenance of an effective system of receivables management aimed at sustainable economic development of the company. Accounts receivable management is a complex process consisting of the analysis of accounts receivable, determination of its acceptable (optimal) level, formation of credit conditions for various groups of customers, control over timely repayment of debts and work with unscrupulous borrowers. Organization of the management process is becoming increasingly important due to the increase in the number of unprofitable enterprises, outstripping the growth rate of receivables over revenues and, especially, profit. When analyzing accounts receivable, it is advisable to use the company's business plan, operational plans, accounting registers (invoices, sales book, book of purchases, consignment notes, etc.), contracts with counterparties and accounting statements. Managing of accounts receivable using the developed methods allows to keep under control settlements with debtor companies, reduce the risk of bad debts, promptly monitor the need for additional financial resources, develop an effective financial policy of the company, and thereby increase the stability and financial well-being of the organization.

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