METHODICAL APPROACH TO THE FORMATION OF CREDIT POLICY AS AN INSTRUMENT OF MANAGEMENT AND CONTROL ACCOUNTS RECEIVABLE OF THE ORGANIZATION
Abstract
The article considers the principles of the formation of an effective system of management and control of accounts receivable of organizations through the mechanism of credit policy both at the stage of its formation, and at the stage of its collection. The methodical approach is developed to the creation of a competent credit policy, which allows you to control the proportion of accounts receivable in the total assets, and reduce the risk of uncollectible receivables. The conceptual framework for the implementation of the credit policy in the organization is described.
About the Authors
S. D. Nadezhdina
Novosibirsk State University of Economics and Management
Russian Federation
Nadezhdina Svetlana D., Doctor of Economics, Professor, Department of Accounting
Russian Federation
Nadezhdina Svetlana D., Doctor of Economics, Professor, Department of Accounting
A. A. Sandakov
Novosibirsk State University of Economics and Management
Russian Federation
Sandakov Alexsander A., postgraduate, Department of Accounting
Russian Federation
Sandakov Alexsander A., postgraduate, Department of Accounting
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Review
For citations:
Nadezhdina S.D., Sandakov A.A. METHODICAL APPROACH TO THE FORMATION OF CREDIT POLICY AS AN INSTRUMENT OF MANAGEMENT AND CONTROL ACCOUNTS RECEIVABLE OF THE ORGANIZATION. Vestnik NSUEM. 2016;(3):120-136. (In Russ.)
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