Pacific national university Main page Bulletin of Pacific national university

UDC 336.6

© V. A. Faydushenko, K.K. Steblyanko, 2010

HOW TRANSFORM COMMERCIAL CREDIT INTO EXTRA INCOME?

In the article the problems of controlling debit indebtedness of an organization, which operates under conditions of the market economy, are considered from the position of different aspects of management. The theoretical aspects of controlling debit indebtedness are examined from the perspective of its essence and types as well as financial aspects of controlling debit indebtedness. The questions of planning debit indebtedness are considered from the position of forming the norm of debit balance on accounts of the organization without detriment to the effectiveness of its use. Modern approaches in controlling debit indebtedness, which is held on accounts of the organization, imply collection of debit indebtedness by financial institutions.

Keywords: debit indebtedness of organization, types of debts receivable, formulation of a credit policy, factoring, promissory note.

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