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The article substantiates that accounts receivable is one of the main assets of an enterprise, and information on its volume, status and maturity is of great importance for making management decisions. The economic essence of accounts receivable is studied, in particular, economic, accounting and legal approaches to understanding the essence of accounts receivable of an enterprise are proposed. The main tasks of current accounts receivable are highlighted, in particular: justification of the possibility of receivables; formation of a realistic credit policy; assessment of customers in terms of reliability; control over the timeliness of receivables repayment and study of the reasons for non-compliance with contractual discipline; justification of debt collection policy; assessment of the effectiveness of work with receivables, etc. The article analyses the status and structure of accounts receivable of an enterprise and identifies the factors that influenced its changes. The features of management of accounts receivable of an enterprise are considered, the main purpose of which is to ensure financial stability and profitability of the enterprise by optimizing its volume and structure.

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Assessment of Accounts Receivable in the Process of Enterprise Management

  • 章节

  • 发表日期：

    2026年

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  • Inna Berzhanir,
  • Tetiana Yashchuk,
  • Alla Humeniuk,
  • Oksana Vinnytska,
  • Hanna Skyba,
  • Volodymyr Metelytsia

摘要

The article substantiates that accounts receivable is one of the main assets of an enterprise, and information on its volume, status and maturity is of great importance for making management decisions. The economic essence of accounts receivable is studied, in particular, economic, accounting and legal approaches to understanding the essence of accounts receivable of an enterprise are proposed. The main tasks of current accounts receivable are highlighted, in particular: justification of the possibility of receivables; formation of a realistic credit policy; assessment of customers in terms of reliability; control over the timeliness of receivables repayment and study of the reasons for non-compliance with contractual discipline; justification of debt collection policy; assessment of the effectiveness of work with receivables, etc. The article analyses the status and structure of accounts receivable of an enterprise and identifies the factors that influenced its changes. The features of management of accounts receivable of an enterprise are considered, the main purpose of which is to ensure financial stability and profitability of the enterprise by optimizing its volume and structure.