Formation of the amount of debt receipts in the construction organization

The importance of the presented study is determined by the presence of the problem of the correct organization of information and methodological support for the process of preliminary formation of accounts receivable in a commercial organization. The financial requirement for effective management of accounts receivable stems from the need to plan a cash flow budget in the company. This article presents a mechanism for making planning decisions on the amount of receivables, in the context of individual contracts and / or stages of work performance, through the recommended advance payment indicator. In its formation, the features of the functioning of construction organizations, which, according to statistics, most often are small and medium-sized businesses, were taken into account. It is proposed to make a decision on the parameters of settlements under contracts through the criterion for assessing the adequacy of the prepayment amount. This indicator is calculated as a coefficient and compared with the risk-free interest rate or rate of return.