| | | | PROBLEMS OF MODERN ECONOMICS, N 4 (80), 2021 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Kravchenko L. N.
Assistant Professor, Chair of Accounting and Auditing, V.G. Shukhov Belgorod State University of Technology, PhD (Economics)
Shevchenko M. V.
Senior lecturer, Chair Bookkeeping Accounting and Auditing, V.G. Shukhov Belgorod State University of Technology
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| | | The article summarizes traditional existing methods of evaluation accounts receivable as a most significant stage of the managerial process. The authors discuss the key elements of the internal controlling system that allow to increase the efficacy of economic settlements with debtors. | | Key words: accounts receivable, financial situation, financial sustainability, stable functioning, methodology of analysis, internal control | | Pages: 88 - 92 |
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