Nosach L. Managing receivables and payables in wholesale trade enterprises.

Object is the process of managing receivables and payables of the enterprises. The aim is substantiation of theoretical statements and development of scientific-methodical recommendations concerning provision of coordinated control of managing receivables and payables in the wholesale enterprises. Methods - general scientific and special. Results: main elements of management process (basic purposes, criteria and principles); system of parameters of evaluating qualities of formation, effectiveness of using and movement of receivables and payables; methodic of the development of cost balance; the method of evaluating the influence of debts on money flows; the method of forecasting debts on the basis of financial reports. Novelty: theoretical and methodical toolkit for raising effectiveness of managing receivables and payables. Inculcated in trade enterprises, Chief Directorate of Economy in Kharkiv Regional Public Administration, higher educational establishments. Branch - trade.