Development Of Accounts Receivable Control Mechanism At Enterprise: Conceptual Approach

The article describes the investigation of problem of accounts receivable control at enterprise in changing conditions of outer and inner environment. The main factors of influence at dynamic and quality of accounts receivable have been determined and methods of its accounting at accounts receivable control at enterprise have been proposed. Enterprise accounts receivable control mechanism has been developed considering factors of outer and inner environment of enterprise. At present conditions of business increase of enterprise accounts receivable amount is observed. Accounts receivable takes important place in turnover structure of many enterprises. At present mutual settlement of accounts between enterprises is characterized by essential part of accounts receivable and payable for goods in their turnover assets and current obligations. Extreme deterioration of finance situation at enterprises during last years was caused by problems of their credit activity and accounts receivable control. All abovementioned demands development of theoretical and practical recommendations concerning accounts receivables control on new basis and actualize the necessity of theoretical and practical investigation of accounts receivable control problems at enterprises.