Larisa Popova

The article discusses the problem of priority socio-economic problems in modern Russia – pension reform, whose main task today is to achieve long-term financial balance of the pension system, raising the level of pensions and the formation of a stable source of additional income in the social system.

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.