The article presents a system of accounts of receivable management, including the methodology for its analysis in terms of customer base. The study was conducted with the purpose of optimization of client work within the accounts receivable management, improving the speed and quality of managerial decisions. Deferred payment in the sale of products (works, services) is considered as the basis of trustful and lasting relationships with clients, as it determines the attractiveness of the transaction, contributes to the preservation and expansion of client base. In the management of accounts legal, organizational and economic aspects can be distinguished. System analysis of receivables includes such areas as the analysis of the dynamics and structure of receivables, speed and time of its circulation, the analysis in the context of the debtors ‘ businesses and the analysis of the customer base, performance assessment of the sales divisions, the level of risk of non-payment, delinquency of payment. The developed method of structural-group analysis of customers-debtors, built on a modification of the RFM analysis. The method of analysis of the clients-debtors allows them to rank in status, according to which transaction terms have to be adjusted.
postponement of payment, management and analysis of accounts receivable, customer-debtor analysis, RFM-analysis, grouping of debtors
