Accounting and control support of accounts receivable management

The article investigates the internal control as a tool for managing accounts receivables of the enterprise, which allows to identify ways to solve issues in the settlements as well as to prevent future accounts receivable timely and quickly. In the course of the research, the following methods as description, analysis, synthesis, deduction, induction, comparison and generalization, systematization have been used. On the basis of working out approaches to internal control in general, the main tasks and objects of control of settlements with buyers have been defined. The obtained results are used as base for the developed method of the internal (managerial) control of objects in relations with the buyers of the enterprise. Application of the developed methodic recommendations allows to assess the current state and trends of the development of commercial, production as well as financial components of the enterprise, to identify weaknesses in the management of settlements with buyers, to define issues, to determine the causes and sources of their occurrence, to establish priorities in dealing with issues in relations between buyers and enterprises, to evaluate possible solutions of these issues with the forecast of possible results, to elaborate preliminary recommendations on the development of strategy for the development of accounts receivable of the company in the medium or long term perspective