Accounts receivable: origin and method of management

This article discloses the occurrence of receivables and how to manage it. Among the main methods were highlighted: the conclusion of an agreement for prepayment and factoring. A rather non-standard method of receivables management, which is used extremely rarely, is considered as an ac-credit. Accounts receivable are also considered from different areas of responsibility, which gives the most detailed study of its management. As a result, a strategy was developed on how to prevent the appearance of doubtful and bad debts for a future period of time.