Methods of leveling risks arising in the process of managing accounts receivable

Accounts receivable are an important component of an organization's economic and financial activities. It arises due to the inability to pay at the time of receipt of goods, products, services, and work and has a serious impact on the financial stability of the organization. The article reveals the importance of the process of managing accounts receivable, its types are considered. The risks accompanying the debt collection process are identified and their characteristics are presented. An algorithm for influencing risk is described. The methods of risk leveling are proposed.