SOME ASPECTS OF EFFECTIVE MANAGEMENT OF RECEIVABLES IN THE CONDITIONS OF UNCERTAINTY ENVIRONMENT
Keywords:accounts receivable, debtor, reserve for doubtful debts
Accounting for receivables in modern realities is an important area of work, since the current financial condition of Ukrainian enterprises in recent years is characterized by it’s increase in the structure of assets, which leads to slowdown in the volume of payments. For this purpose, the article defines the essence of receivables and specifics it’s accounting in modern conditions. Conducted horizontal and vertical analysis of receivables by the number of employees by types of economic activity for 2021. As a result, we can say that almost 65% of all receivables in 2021 were accumulated at enterprises with the number of employees up to 9 people and 250 or more people. At small enterprises, the share of receivables in 2021 is 29.2%, which is explained by those that small businesses are vulnerable to macro-financial disturbances and experience significant difficulties in solving the problem of debt collection in conditions of liquidity deficit. The largest centers of debt concentration in Ukraine in 2021 were industry and wholesale and retail trade, which accounted for 32.71% and 30.55% of the total amount of receivables in Ukraine. The shares of enterprises of other types of economic activity in the structure of receivables of Ukraine in 2021 did not exceed eight percent. Defined the main tasks of managing receivables. Based on the main tasks constructed the model of management of receivables at enterprise, which depends on the development strategy and credit policy of enterprise. According to assigned tasks given a set of management measures accounts receivable.