This study examines effective approaches to regulating accounts receivable, relevant in the context of economic instability and a lack of formalized procedures for managing claims on debtors. A classification of methodologies and control tools is presented, with a step-by-step examination of each component. The criteria for selecting an optimal credit policy model that ensures the profitability and financial stability of natural resource management enterprises are analyzed, as well as a methodology for assessing the reliability of future partners based on their operating performance indicators. Additionally, approaches to debt collection are examined, including legal mechanisms, psychological techniques, economic levers, and refinancing. Particular attention is paid to refinancing and the instruments included within it. Based on an analysis of practices, a framework has been developed that includes a sequential algorithm: operational monitoring of the debt status, development of a credit strategy, analytical assessment and ranking of counterparties, control over the "age" of debt, the establishment of regulated repayment terms, and the selection of methods for accelerating mutual settlements. The authors found that effectiveness is achieved only through the integrated application of a set of measures.
accounts receivable, financial management, accounts receivable management, accounts receivable management methods, environmental management
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