TO THE QUESTION ABOUT THE NEED OF ACCOUNTING, ANALYSIS AND AUDIT OF DEBTS OF THE ORGANIZATION AND METHODS OF THEIR OPTIMIZATION

This article analyzes the necessary of accounting, analysis and audit of debts of the organization, and considers methods of their optimization. As the regulatory framework when writing the article the author was involved the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94н. It is revealed that there are currently several areas of accounts receivable organizations such as collection of receivables, debt refinancing, etc. the Author comes to the conclusion that given the existing debts the company's management will know the level of return and profitability that will allow us to avoid the adoption of ineffective decisions.