АВС-XYZ-ANALYSIS IN THE MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE

The article examines topical issues of application ABC and XYZ analysis in the management accounts receivable an enterprise. purpose is to select criteria for conducting ABC-XYZ assess credit rating buyers apply appropriate debt collection methods each group debtors. study found that a form commodity lending, its volume significantly affects financial condition considers at enterprises modern conditions as prerequisite strengthening payment discipline. essence ABC-analysis one mathematical statistical used purposes investigated. advantages weaknesses are identified. It proved formation policy enterprise, determine debtors, it advisable choose such parameters sales volume, terms delay payments amount overdue receivables absolute relative terms. customers using built. A matrix combined results presented, where nine groups debtors allocated, which requires development own technology. main from have been identified, use will help reduce risk non-payment debts by establish effective Further research should be aimed expanding methodological tools managing