OPTIMIZATION OF ACCOUNTS RECEIVABLE

DOI: 10.36871/ek.up.p.r.2021.04.03.017
UDC 336.221

Authors

V. D. KOVALEVA,
Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Stavropol Institute of Cooperation (branch), Belgorod University of Cooperation, Economics and Law, Stavropol, Russia
O. A. MIRGORODSKAYA,
Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Stavropol Institute of Cooperation (branch), Belgorod University of Cooperation, Economics and Law, Stavropol, Russia
L. V. IONIDI,
Candidate of Economic Sciences, Associate Professor of the Department of Economics and Management, Stavropol Institute of Cooperation (branch), Belgorod University of Cooperation, Economics and Law, Stavropol, Russia

Abstract

The article is devoted to the urgent problem of managing accounts receivable of an economic entity based on establishing the optimal amount of accounts receivable, developed an algorithm for optimizing accounts receivable, investigated options for determining the period of payment deferral, disclosed factors that affect the period of the maximum delay in payment of buyers and customers without additional financing and taking it into account.

Keywords

accounts receivable, deferred payment period, buyers and customers, relevant information, management, problem, analysis, method, cash, solution.