Сhernenko L. Management an account receivable in agrarian enterprises

Object of research: process of management an account receivable upon settlements with buyers and customers in the agrarian enterprises of the Poltava area. The purpose of research: development of theoretical methodical and practical principles of mechanism of management an account receivable upon settlements with buyers and customers in agrarian enterprises. Methods: a dialectical method of cognition, analysis of the systems, structural synthesis, correlation, grouping, comparison, economical mathematical design, graphic, logic analysis. Theoretical and practical results: recommendations are offered from the improvement of management an account receivable, in particular: development and formalization of basic blocks of management mechanism; procedure of allowing leeway payment, method of monitoring of overdue account receivable and analysis of its influence on liquidity of assets and solvency enterprises which can be inculcated in practice of work of being in charge subjects of agrarian the sector of Ukraine, and also used for development of normative materials from a financial management. Scientific novelty: is consists in development of theoretical methodical and practical principles of mechanism of management an account receivable upon settlements with buyers and customers in agrarian enterprises. A degree of introduction: developments are inculcated in practice of separate enterprises of the Poltava area, in particular LTD "Stogjary", Open Corporation "Agrothehnicka", Closed Joint-stock Company of "Bilitskiy MKK" Kobelyatskogo to the district. Separate positions of dissertation research are used for deepening of theoretical methodical providing in the educational process of the Poltava state agrarian academy. Efficiency: the substantive theoretical provisions and practical recommendations which are lighted up in dissertation work can be used as theoretical methodical basis for research and perfection of organizationally economic mechanism of management an account receivable in the agrarian enterprisesof different patterns of ownership, increase of efficiency of their functioning. Sphere, area of use: the agrarian enterprises.