POLICIES TO REDUCE ACCOUNTS RECEIVABLE OF THE INDUSTRIAL ENTERPRISE

The article describes the essence of the receivable and its impact on the financial condition of the company. In the article the analysis of the accounts receivable of the industrial enterprise is shown in the specific example aimed to demonstrate its importance in the strategy of formation of financial policy of the enterprise. Besides, article describes possible causes and factors of growth in receivables. In conclusion, measures to reduce accounts receivable of JSC «YATU» presented in the article.