У статті досліджено основні аспекти управління дебіторською заборгованістю на підприємстві, висвітлено теоретичні та практичні основи управління даною частиною оборотних активів. Запропоновано проведення системи заходів, яка покликана покращити платоспроможність та ліквідність підприємства. In the article attention is focused on the necessity of the accounts receivable management in the modern uncertain and unstable crisis conditions. Also there was considered the influence of the accounts receivable as the main factor in the enterprise liquidity and solvency. The article proposes a thorough definition of the essence of the «Receivables Management System» concept, defines the priority tasks and its solutions that provides a properly built system of management of an account receivable and the basic theoretical and practical aspects of the current assets management. Step by step we detailed management process of receivables. Also we emphasized on the necessity of the rational credit policy development and on the carrying out measures for the collection of the accounts receivable on the enterprises. In the article was given a list of activities that includes a meaningful credit policy and carrying out a process of the accounts receivable collection and the procedure of its implementation
