VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 338
The article examines the key components of an accounts receivable monitoring system aimed at the timely assessment of clients' credit risks. The key determinants of accounts receivable control in travel companies are listed and analyzed. Based on the study of their essence, their strengths and weaknesses are identified, as well as directions for improving the effectiveness of internal control are determined.
tourism industry, internal control, accounts receivable, determinants, financial stability, settlements, counterparties, monitoring system, credit risks.
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