Peculiarities of the enterprise debts receivable management

The scientific paper is devoted to the peculiarities of debts receivable management at domestic enterprises. analyzes essence concept «debts receivable» from point view not only but also foreign scientists and economists. Based on results analysis, it found that they do contradict each other, closely complement other. Analysis makes possible determine process an integral part overall system enterprise, as well identify its main components. most expected consequences development implementation effective entity should be following: ensuring successful smooth operation entity; reduction so-called «free current assets»; increasing speed working capital; level company's liquid assets and, accordingly, stabilizing financial condition. important stage study factors contribute emergence enterprises, including: delays in processing primary accounting documents frequent use inconvenient, especially for forms payment. For better understanding nature significance research problem, we analyze state trends example food companies. Negative debt are confirmed by calculations. To increase efficiency enterprises their activities general, have proposed model receivables management. consists three stages (formation authorized commission management; receivable; collection), which sequence features conduct described detail.