Yurchenko I. Organizational and Economic Mechanism of accounts receivable management services for the supply of thermal power utilities in Ukraine

Objective: To study theoretical and methodological and practical recommendations on improving organizational and economic mechanism accounts receivable management services for heating in communal heat power plants of Ukraine. Object of research: the process of improving the organizational and economic mechanism of management of accounts receivable at the enterprises of municipal power system. Subject of research: a set of theoretical, methodological and practical recommendations to improve the organizational and economic mechanism accounts receivable management companies in the municipal power system. Methods: a theoretical generalization, statistical, technical and economic analysis, econometric analysis, structural and logical analysis. Improved: organizational and economic mechanism of receivables management services for heating in thermal power plants (for example, the GST "Donetskteplokommunenergo"). Created: approaches to analyzing the structure of accounts receivable at the enterprises of municipal power system through a grouping of debt for doubtful and bad, assessing the quality of receivables, a roster of "obsolescence" of accounts receivable over 10 groups in descending order of magnitude of debt to control the formation and collection of receivables. Proposed: classification of accounts receivable in the enterprises under municipal power system to certain groups of people depending on the timing of debt by forming groups of the classification and characterization of appropriate management action to collect accounts receivable. Permission: approaches to econometric modeling Margin services provided by enterprises of municipal power system and coefficients of negotiability of accounts receivable, the current liquidity and financial independence, which allows you to identify priority areas for improving the organizational and economic mechanism of management of accounts receivable at the enterprises of municipal power system. Scope of use: company housing and communal services of Ukraine, university.