Accounts receivable as an object of management

The article examined the level, structure and dynamics of receivables in the Russian Federation, analyzed the quality of receivables, taking into account overdue, industry structure. A significant increase in receivables and a deterioration in its quality were identified, which led to an improvement in the system of internal control of receivables in new geopolitical conditions. Based on the results of the analysis, the main parameters of the internal control system of receivables are determined.