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Scientific journal “Vestnik NSUEM”

2016 year, number 3

METHODICAL APPROACH TO THE FORMATION OF CREDIT POLICY AS AN INSTRUMENT OF MANAGEMENT AND CONTROL ACCOUNTS RECEIVABLE OF THE ORGANIZATION

S.D. Nadezhdina, A.A. Sandakov
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: кредитная политика, дебиторская задолженность, управление, контроль, credit policy, accounts receivable, management, control

Abstract

The article considers the principles of the formation of an effective system of management and control of accounts receivable of organizations through the mechanism of credit policy both at the stage of its formation, and at the stage of its collection. The methodical approach is developed to the creation of a competent credit policy, which allows you to control the proportion of accounts receivable in the total assets, and reduce the risk of uncollectible receivables. The conceptual framework for the implementation of the credit policy in the organization is described.