Subject. This article deals with the issues of effective management of receivables to ensure the financial sustainability of commercial organizations. Objectives. The article aims to study the concepts of receivables in the aspect of legal, accounting and economic approaches, analyze the methodology of accounts receivable management, and develop measures to manage it. Methods. For the study, we used analysis and synthesis, abstraction, generalization, and the economic analysis, statistical and economic methods. Results. The article presents methodological tools for managing receivables in order to improve the financial sustainability of commercial organizations. Conclusions. The proposed measures to manage receivables will contribute to effective control over the use of financial resources of the organization and timely adoption of management decisions.
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