Importance The article discusses the risk that counterparts fail to repay their debts in due time. If overdue receivables are timely detected, evaluated and collection measures are undertaken, this will help preserve assets, enhance the use and allocation of corporate resources. Objectives We outline methodological principles and practical recommendations for improving the debtor evaluation mechanism, which is designated to increase the efficacy and economic viability of corporate performance. Methods The research employs a systems approach and statistical data analysis, with the generalization, synthesis, analysis being the principal ones. Results Having analyzed the data on accounts receivable for 2004–2016, we detected that counterparts violated their obligations in a growing number of cases. The fact provides the rationale for developing and introducing accounts receivable, which help manage the credit risk, optimize cash flows and monitor the corporate liquidity on an ongoing basis. The article sets out five key indicators and presents an additional classifier specifying overdue receivables. The classifier is supposed for analyzing the quality of accounts receivable. Conclusions and Relevance The proposed indicators can be used by any entity notwithstanding its size and legal structure and adapted, if needed, and automated into respective business processes.
Ключевые слова: receivables, current assets, credit risk, provision for doubtful debts, key indicator
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