Keyword: «credit policy»

Fulfilling customer orders, companies are often faced with delays of sales proceeds, which leads to for-mation of accounts receivables. Payment delay lead to the fact that the company actually receives less from the contractual value of the order and tolerate the hidden losses. Wishing to accelerate calculations with buyers, the organization selects the most advantageous ways of calculation with buyers from the point of view of evident and latent money losses.

Expediency of application of various receptions and methods of improvement of the mechanism of formation of credit policy of commercial bank locates. Authors offer model of creation of the credit policy based on search of optimum balance of risk and profitability of assets of bank.

The article deals with of receivables and payables, their definition and classification. The influence of debt on the financial condition of the company is studied and the some methods to control receivables and payables of the enterprise are offered, as well as the measures of debt restructuring.