Dubrovska Y. Accounts receivable management of cargo motor transportation enterprises.

Object - process of account receivable management of enterprises. Goal - development of theoretical positions and groundwork of scientific-methodical recommendations for account receivable management of cargo motor transportation enterprises. Methods - generalization; analysis of the systems; inductions and deductions; classifications; economic-statistical analysis; analysis of hierarchies; grades; mathematical design; abstract-logical. Scientific novelty of results - improved: the multi-criteria system of estimation controllability account receivable, which unlike existing, is based on the separated and grounded criteria and the unambiguity of estimation to due calculation of integral index controllability of account receivable is provided, which unites all criteria in its intercommunication; mechanism of forming the differentiated credit policy, which, unlike existing, is the synthesis of the structured parameters of the effective planning, regulating, control, rational organization of mutual relations with the customers of freight motor transport services in relation to reverse cash and proper methodical instrument which is differentiated on the types of credit policy on principles of controllability account receivable; methodical bases of estimation solvency customers services in transporting loads, which, unlike existing, are based on the complex analysis of quantitative and qualitative parameters solvency and synonymous interpretation of the got results are provided on the basis of the differentiated scale interval values of classes solvency (depending on presence or absence of the financial reporting); methodical approach to collection of account receivable enterprises of cargo motor transport which, unlike existing, is accurate algorithm which is based on principles of controllability account receivable and hierarchical model of methods account receivable management. Got subsequent development: the conceptual apparatus connected with problematic of account receivable management, in particular, the essence of such concepts is specified and deepened: "account receivable management", "controllability of account receivable" at the expense of an interrelation establishment between its; classification of account receivable on the basis introduction of additional classification signs: depending on controllability of account receivable, depending on expediency of granting deferral payment. Introduced - at the cargo motor transportation enterprises. Branch - cargo motor transport.