The paper considers the issues of how to manage the accounts receivable and accounts payable based on the findings of analysis of thereof. The authors propose to sort out definite stages in debt management and suggest ways to calculate the working capital amount to be allocated to accounts receivable; to assess the company financial performance, subject to the provision of onemonth and three-month discounts to debtors, and to evaluate the effect of the increase in accounts receivable in the upcoming period. All the above help to enhance efficiency of the company’s credit policy and of the accounts payables management and also allow to reduce financial losses related to attracting additional sources of capital.
accounts receivable, accounts payable, credit policy of a company, discounts, mercantile credit, economic calculations, effect of the increase in accounts payable.
Законы рыночной экономики требуют постоянного внимания к финансовому состоянию компании. В свою очередь, финансовое состояние компании в значительной степени зависит от состояния экономических расчетов, т.е. от дебиторской и кредиторской задолженностей. В российской практике проблема управления задолженностями осложняется несовершенством нормативной и законодательной базы в части востребования задолженностей.
Экономическая деятельность любой компании неразрывно связана с потребностью в проведении расчетов с внутренними и внешними контрагентами. Экономические расчеты отдельных компаний отражают специфику их экономической деятельности.
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