Финансовые методы управления дебиторской задолженностью на предприятии: проблемы и пути их решения

Харитонов Тимофей Сергеевич

Аннотация


The final qualifying work is written on the topic "Financial methods of managing accounts receivable at the enterprise: problems and ways to solve them" based on the materials of Alfa LLC and consists of two sections, an introduction and a conclusion.
The introduction substantiates the relevance of the chosen topic, defines the purpose and objectives of the study, reveals research methods, source base, shows scientific novelty and practical significance.
The relevance of the topic of the work is that the management of accounts receivable is one of the most important components of the financial management system of the enterprise. Russian practice shows that the management staff of enterprises face serious difficulties in the process of managing accounts receivable due to the lack of scientifically sound approaches in this area of financial management.
The purpose of the final qualifying work is to consider the theoretical foundations of accounts receivable, analyze the management of accounts receivable on the example of a Russian company, identify problems and develop measures to solve them.
The object of the study is Alfa LLC, Yekaterinburg.
Alfa LLC is the parent company of an integrated structure that unites more than 20 enterprises, institutions and organizations in five federal districts of Russia, is a leader in the field of freight railway and special engineering, has a powerful technical and intellectual potential. This is a multidisciplinary machine-building enterprise that produces about two hundred types of products.
The subject of the study is the economic relations arising in the process of managing accounts receivable at the enterprise.
In the first chapter, the theoretical accounts receivable are considered; the characteristics of accounts receivable are studied; modern methods of managing accounts receivable are investigated.
The second chapter provides an empirical analysis of the composition and structure of accounts receivable on the example of Alfa LLC, assesses the effectiveness of accounts receivable management at the enterprise and develops measures aimed at improving financial methods of accounts receivable management at Russian enterprises.
In conclusion, conclusions and suggestions are made.
The work is written on 84 pages, the bibliographic list consists of 64 sources.