Hrapkina V. Synthesis of system of operative management debts of the enterprise

Object of research: process of management by the account receivable on an enterprise. Purpose of re-search: development on the basis of systems approach of conception of synthesis of the operative control sys-tem by the account receivable of enterprise, that will allow to promote its circulating, to improve quality of debt and build on this basis the complex of adequate models and practical recommendations on the adminis-trative decisions. Methods of research: systems ap-proach, methods and receptions of technical-economics, statistical and financial analysis, methods of scientific cognition: comparison, analysis and syn-thesis. Results: a conclusion is grounded that on mod-ern enterprises the improvement of the control system by the account receivable is needed; domestic and for-eign experience of organization of the operative control system by the account receivable is analyses; the analy-sis of reasons of growth of account receivable in Ukraine is conducted; theoretical bases of conception of the operative control system by the account receiv-able of enterprise are developed and its role in the deci-sion of problem of non-payments is certain; the im-proved structurally-logical operative case frame by the account receivable of enterprise is offered; the complex of methods of estimation of efficiency of application of methods of acceleration of calculations with the buyers of products of enterprise is developed; the mechanism of operative control of account receivable of enterprise is developed; the improved system of methods of forming and examination of informative base of con-ducting of estimation of solvency of buyers is offered. Novelty: First: conception of synthesis of the operative control system by the account receivable of enterprise; complex of methods of estimation of efficiency of ap-plication of methods of acceleration of calculations with the buyers of products of enterprise; mechanism of operative control of account receivable of enterprise. Got further development: system of methods ofform-ing and examination of informative base of conducting of estimation of solvency of buyers. Field of the use: level of enterprises.