TY JOUR TI METHODOLOGICAL APPROACHES TO THE FORMATION OF THE FINANCIAL MANAGEMENT POLICY OF RECEIVABLE ARREARS KW receivables KW credit policy KW debtor ranking KW calculation of limits KW credit rating KW receivables management JO Vestnik of Kazan State Agrarian University AU Klychova, G.S. AU Zakirova, A.R. AU Khamidullin, Z.Z. PY 2019 IS 14 PB Kazan state agrarian University