SYSTEMATIZATION OF STRUCTURE AND CLASSIFICATION OF THE ENTERPRISE ACCOUNTS RECEIVABLE

The calculating operations of the enterprise is a consequence of system of money transactions between the organizations by which always there is a rupture of payment time from the moment of transition of the ownership for goods, between the giving of payment documents for payment and time of their actual payment.Now the actual, particularly acute for all enterprises the question is which is directly connected with settlement and payment operations is and as a result, ? undoubtedly, the economic subject coordinating work as the whole ? it is accounts receivables. The accounts receivable is the many-sided phenomenon of economic activity of the enterprise and demands special approach therefore questions of classification of the accounts receivablefor the purpose of effective management have big relevance and are object of our research.It is explained by the fact that one of the main reasons for growth of enterprises accounts receivable is the problem in management of its money flows on various classification groups.Because of the versatility of the economic nature of accounts receivable, the Russian and foreign scientists-economists have many different approaches to the terminology. So, for example, by the determining of the conceptual apparatus of the enterprises accounts receivable such categories as "trade", "commodity", "operational" accounts receivables, having the terminological interrelation, are identified.In this article, the analyses is carried out, the interpretations of the accounts receivable concept are classified by the synthesis of Russian, and foreign classification experience of accounts receivable.The author's approach supplementing and specifying the definition of this concept is considered.