The authors considered the receivables’ classification and its role in the enterprise’s working assets management. They stated in detail the widely used classification features, defined classification groups and specified the objectives of their use. The authors also proposed an approach to receivables generation process as to fixed sequence of its lifecycle stages aiming at basic management functions implementation. They have disclosed each stage contents and have given advices for enterprise’s finance department.

Keywords:  receivables; receivables management; classification features and groups; receivables lifecycle stages.

References

1. “PBU 4/99 ‘Bukhgalterskaya otchetnost’ organizatsii’ ” (RAS No. 4/99 “Organization’s Accounting Reporting”). V pomoshch’ bukhgalteru.  M. Filippov. Cop. 2004—2015. Web. 9 Nov. 2015. <http://mvf.klerk.ru/pbu/pbu04_10.htm>.
2. Mormul’ N. F., Enikeeva S. A. Sistemnyi podkhod k upravleniyu debitorskoi zadolzhenno st’yu (Systemic Approach to Receivables Management), Ekonomicheskie i sotsial’no-gumanitarnye issledovaniya, 2015, No. 2 (6), pp. 85—89.