IMPROVING ACCOUNTS RECEIVABLE MANAGEMENT IN FOOD INDUSTRY ENTERPRISES

Abstract

The article defines the essence of accounts receivable, investigates the impact of accounts receivable on the economic activity of the enterprise. The main approaches to the analysis of accounts receivable are observed. In addition, the dynamics of accounts receivables and sales proceeds are analyzed. Accounts receivables management policy are highlighted. The main theoretical directions of forming and creating a reserve of doubtful debts are also outlined.