Belozertsev V. Managing accounts receivable at wholesale trade enterprises

Object - process of accounts receivable management at wholesale enterprise. Purpose - grounding of theoretical and methodological theses and development of practical recommendations for improvement of accounts receivable management system at wholesale enterprise Methods - statistic and correlation-regressive analysis, optimization and system analysis, classification-analytic and abstraction-logic. Conceptual model of accounts receivable management at wholesale enterprises that takes into account two-level influence of factors on processes of giving and repaying of goods credit has been developed. Definition of such notions as "accounts receivable" and "accounts receivable management" has received further development. Main factors of influence on quality of accounts receivable at enterprise have been determined. The mechanism of accounts receivable management at wholesale enterprise has been proposed. Its peculiarity is the separation of elements of influence in terms of macro- and micro environment factors in its structure. Methodical approach to making management decisions on optimization of accounts receivables aof enterprises for goods basing on modeling of its structure has been proposed. Results of research have been introduced in activity of wholesale enterprises. Sphere - managing accounts receivable at wholesale trade enterprises, teaching process.