Natalia A. Efimova

One of the key areas in analyzing the financial condition of a business entity is the analysis of accounts receivable and its movement, which allows management to monitor the presence, status, and repayment dates of debts from customers, clients, and other debtors, promptly identify overdue and doubtful debts, and reduce the risk of losses by making the right management decisions on managing accounts receivable, which undoubtedly increases the efficiency of the business entity.