Marketing approach to the settlement of amounts of accounts receivable of enterprises of water supply and sanitation

The article offers recommendations for the settlement of amounts of accounts receivable on water supply and sanitation facilities through the implementation of the marketing approach and modern methods of analysis. Problem receivables management in enterprises of housing and communal services is very serious. In today's economic conditions, activities of enterprises of housing and communal services of Ukraine is characterized by high volumes of accounts receivable, the settlement of which is relevant and requires advanced analysis approaches volumes receivables together with the evaluation of volumes of services provided to all categories of consumers, stability indices using the services. Proposed use of ABC and XYZ-analysis, grouping categories of consumers depending on the size and stability of service consumption. To form general conclusions on the settlement of receivables volumes on the selected enterprise results due to a combination of ABC and XYZ-analysis of water supply and sanitation. Proposed marketing approach has allowed analyzing each category of consumers WSS enterprises in terms of volume and stability of service consumption, the volume of receivables. Based on the characteristics of each category of consumers of housing services developed recommendations for the management of accounts receivable, depending on the characteristics of each category of consumers in the context of minimizing the volume of debt and the timing of its return.