The organization of the debtors is not attractive, but in reality this often happens. For example, there was a shipment of goods to customers, with suppliers the firm has paid, workers got paid, but the contractor is not in a hurry to pay. When such actions occur intentionally, it can already be regarded as theft, the entrepreneur should seek protection of their rights in court. Other cases of receivables it is necessary to disassemble and analyze.
By the end of 2013, accounts receivable state-owned companies: "Gazprom", "Rosneft" and "Transneft" to suppliers of pipes reached 50 billion rubles.

Analysis of receivables

First of all, the analysis is conducted in order to understand the current situation with the sales of the company. This procedure helps to identify the buyers of the debtor, which it is advisable to discontinue the provision of credit, as well as payers, who, conversely, should increase the size of trade credit. Competent analysis will help to determine optimal ways of increasing trade organization.

The accounts receivable is closely linked to payables, of which without correct preparation of the balance sheet. In accountancy, the inventory is a very important operation because compliance with the rules allows correct calculation of taxes on profit and added value. Otherwise, the entity will be prosecuted for breaking the law.

Management of receivables

The continuous increase of such debt creates for the organization serious problems. The desire to increase sales may lead to significant losses and even bankruptcy. Successful receivables management will help preserve the solvency of the organization and to prevent the shortage of working capital.
Accounts receivable is a negotiable asset of the organization.

The main control objective is to keep the debt at an optimal level for each enterprise is individual. The increase in trade debt means growth of non-payment for the shipment of products, which leads to lower current assets and solvency. Reducing spoke about the problems with sales and the reduction in trade credit provided by the company.

Procedures for receivables management include: developing a method for the implementation of the company's products with continuous cash flows, effective communication with counterparties to obtain debt, the optimization of the structure of the organization.