This article investigated the principal reasons of management problems an account receivable of enterprises. Credit politics of management is worked out by an account receivable of enterprises. Essence of the stages of construction of rational management an account receivable of enterprises is exposed. In the article are exposed the basic elements of control system for an account receivable such as mission, aims, strategy as politics of management. The basic stages of management politics are described for an account receivable of enterprises: analysis; organization of forming of principles of credit politics, terms of delivery of credit and procedure of collection of accounts receivable; planning of the use of modern forms of refunding, and similarly control.
finance, account receivable, management of accounts receivable, management politics of политика accounts, credit politics, enterprise.