The basic approaches to “receivables” and “receivables management” terms definition are considered and the systemic approach to receivables management as part of enterprise’s current assets management by realizing basic management functions (of planning, control and evaluation, regulation and motivation) is substantiated. The interconnection of these functions is presented as feed-back system. Additionally, each managerial function is summarized.

Keywords: receivables; receivables management; credit policy; systemic approach.

References

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