The systematization of performance indicators of commercial organizations’ receivables management

In this article, receivables management was considered as part of the overall system of financial management, as a structural component of operational management. Justification of receivables from various angles allowed forming the system of efficiency's estimated figures of its management. Were singled out: generalizing indicators characterizing the efficiency of the financial management in general; indicators of a rational structure of accounts receivable; the performance factors of operational management, characterizing the ratio of the magnitude of receivables, payables, cash flow, profit from the sales.