ОСОБЕННОСТИ УПРАВЛЕНИЯ ДЕБИТОРСКОЙ ЗАДОЛЖЕННОСТЬЮ ОРГАНИЗАЦИИ В РОССИЙСКОЙ И ЗАРУБЕЖНОЙ ПРАКТИКЕ

The article deals with modern approaches to the management of accounts receivable of an organization that have developed in Russia and in foreign countries. Special attention is paid to various tools for regulating and optimizing its level, as well as reducing the negative consequences of debt obligations. In Russia, the management of accounts receivable is not given as much importance as in the West. At the same time, for the smooth operation of the company, it is necessary to effectively manage accounts receivable, which allows you to create a basis for rapid business growth and increases the financial capabilities of the organization. The research is aimed at finding the most effective approaches to control and optimize the level of accounts receivable to improve the financial viability and performance of the organization in the market. It is based on a comparison of the models of receivables management that exist in the world practice, an assessment of the conditions for their use, taking into account individual characteristics and the level of development of the national economy, as well as their similarities and differences, advantages and disadvantages.