doi: 10.24151/2409-1073-2023-1-76-82

Abstract. An analysis has been made of the dynamics of the fi nancial indicators of large enterprises
on the basis of Rosstat data, demonstrating the prevalence of an aggressive credit policy. The
directions of credit policy formation in terms of receivables management are considered. A number of
methods of impact on debtors are presented. The fundamentals of commonly used economic methods
are outlined in detail. The authors have demonstrated the principles of practical approaches to classifying
debtors, stressing the importance of counterparties ranking for the credit policy of a company.

Keywords: receivables, credit policy, receivables management, fi nancial management, impact
on debtors, economic methods, debtors’ classifi cation

For citation: Mormul N. F., Enikeeva S. A. “Classifi cation of Debtors as the Basis of a Company’s
Credit Policy”. Economic and Social Research 1 (37) (2023): 76—82. (In Russian). https://
doi.org/10.24151/2409-1073-2023-1-76-82

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