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DIGITAL ACCOUNTS RECEIVABLE MANAGEMENT TOOLS: FROM OPERATIONAL CONTROL TO PREDICTIVE RISK ANALYSIS

Elena L. GrinkoSevastopol State University, Sevastopol, RussiaAnna P. SlipokonSevastopol State University, Sevastopol, RussiaMikhail A. GaragutsSevastopol branch of the Russian Economic University named after G.V.Plekhanov, Sevastopol, Russia
2026

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The article discusses the management of accounts receivable using modern digital technologies. It explores modern software systems and their functionality for working with debtors, tracking payments with customers and clients, and digital capabilities for analyzing accounts receivable. The article examines the types of credit policies of suppliers as an effective method of managing accounts receivable to ensure a balance between high financial performance and financial stability of the enterprise, as well as the possibilities of using predictive analytics tools to predict the amount of accounts receivable and the ability of customers to repay their obligations in a timely manner.

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