Methodological aspect of accounts receivable management

Accounts receivable management is one of the most common problems business deals with. The relevance of this study lies in the fact that accounts receivable is an accurate settlement of enterprises with their customers and buyers. To date, every forced event for the sale of their goods and services, including on a deferred payment basis, since. most companies, especially young ones, cannot pay for the goods they acquire, can have a significant moment of disappearance, as they have to ensure a continuous circulation of liquid assets for use, as well as the qualitative and quantitative development of the business. Consequently, the analysis of the details and features of various methods of managing receivables is proprietary knowledge for each representative of financial management. In this paper, the theoretical aspects of receivables management, as well as the prevalence and dynamics of the use of various methods of this management, were considered. The study showed that a variety of tools for interacting with high turnover require fairly high competencies from the financial management of an enterprise.