Management of accounts receivable as a tool to reduce financial risks of the small enterprises
Journal Title: Економіка: реалії часу - Year 2017, Vol 1, Issue 1
Abstract
The article presents the algorithm for managing accounts receivable, examines its individual stages, defines the general ways of analysis of the small company's clients. The focus is on the four stages of managing the formation of receivables and it is recommended that the credit requirements were based on those stages: development of credit policy, customer analysis, implementation of credit policy, effect`s analysis of the policy. Revealed that at the first stage the natural level of receivables should be explored, at the second stage a system of credit conditions is formed, at the third stage the work with clients begins, and at the fourth stage a new analysis of receivables` turnover takes place and is compared to previous periods
Authors and Affiliations
Kseniia Kovtunenko, Oksana Kovalyk
Keywords
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- EP ID EP247727
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