УПРАВЛЕНИЕ ДЕБИТОРСКОЙ ЗАДОЛЖЕННОСТЬЮ ПРЕДПРИЯТИЙ

С. 121–152.

Voyko A. V.

The chapter describes the theoretical and practical aspects of managing a company's accounts receivable, as well as approaches to classifying its types. In particular, modern approaches to the analysis and forecasting of accounts receivable are considered, calculations of the company's demand for accounts receivable and the cost of discounts for early payment of the company's sold products are demonstrated. The chapter also describes the tools and methods of collecting accounts receivable, taking into account the requirements of current legislation.

Keywords: инвестиции, кредит, лизинг, финансы, finance, investment, leasing, accounts receivable, дебиторская задолженность, Cost of Capital, cash flow, денежные потоки, стоимость капитала, credit

In book

Финансы коммерческих организаций

Траченко М. Б., Володин А. А., Володина А. О., Voyko A. V., Войко Д. В., Панова Е. А., Полякова В. В., Тилов А. А., Ревзон О. А. ИНФРА-М, 2025.