%0 Journal Article %T METHODOLOGICAL APPROACHES TO THE FORMATION OF THE FINANCIAL MANAGEMENT POLICY OF RECEIVABLE ARREARS %A Klychova, G.S. %A Zakirova, A.R. %A Khamidullin, Z.Z. %K receivables, credit policy, debtor ranking, calculation of limits, credit rating, receivables management %J Vestnik of Kazan State Agrarian University %D 2019 %N 14 %P 5 %I Kazan state agrarian University