PECULIARITIES OF ACCOUNTS RECEIVABLE MANAGEMENT IN CONDITIONS OF CRISES OF NON-PAYMENTS

Effective management of the company's receivables allows to optimize usage resources, in particular, cash flows. stimulates attracting new customers, supporting business processes as well avoiding formation overdue debts and reducing risk insolvency, which will ensure financial stability company’s competitiveness. At same time increasing repayment period causes debt growth, can lead shortage cash; worses structure current assets, leads additional funds finance operational activities. The system analysis includes constant monitoring some parameters, among them: turnover, debtors according various characteristics, obligations fulfillment, reservation doubtful debts, measures against dishonest buyers. Thus after analyzing receivables, it is important determine ways their managing, five directions. Among determining conditions for credit while selling goods, guarantees loan granted; reliability buyer; amount each buyer, depends on level, solvency history; policy repayment, particular using factoring schemes. Factoring widely used countries with developed market economy, its Ukraine not so widespread. However, nowadays one few banking products aimed at real support development entrepreneurship. In general, should take into consideration: strategic goals (growth sales, maximization profit, activity; practice granting loans enterprises; distribution channels.