Control and organizational support for receivables management in small businesses

The article is devoted to the recent trends in improving control and organizational support for receivables management in small businesses, as well as to the risks associated with it. It analyzes the factors, roles of participants in the processes of receivables management in small businesses, presents tests for assessing the effectiveness of the existing system and its risk-oriented control and organizational support. We have studied the issues of advisability of creating specialized internal control units at small enterprises and engaging external experts for this purpose. The conclusion provides recommendations for optimizing the organization and implementation of risk-oriented internal control as a key function of receivables management at small enterprises.