π-Economy π-Economy 2782-6015 9 The evaluation of an accounts receivable reduction impact on the financial performance of an enterprise Определение влияния снижения размера дебиторской  задолженности на финансовые результаты предприятия Leventsov Alexandr drlev@mail.ru Leventsov Valerii vleventsov@spbstu.ru 10 12 2013 6 185 2 67 73

The article discusses the major definitions of accounts receivable, the generation of an enterprise’s accounts receivable management system, and the minimization of bad debts appearance risk. The main factors for assessment of the accounts receivable turnover are presented; an approach to evaluate the impact of accounts receivable reduction on the financial performance of an enterprise is proposed.

 ACCOUNTS RECEIVABLE OF AN ENTERPRISE. REDUCTION OF ACCOUNTS RECEAVABLE. FINANCIAL PERFORMANCE. ACCOUNTS RECEIVABLE MANAGEMENT. ACCOUNTS RECEIVABLE RETURN.