Creation of the reservoir for domestic navigations as a elements of debitor’s government management

The theoretical and methodical aspects of management of accounts receivable organization on the basis of creating a reserve for doubtful debts are elucidated in the work. Considered methods of calculating the sum of the reserve of doubtful debts. Characterized differences between accounting and tax accounting provisions for doubtful debts. Instability and insufficiency of the development of Ukraine's economy, the international financial crisis increase the problems encountered in the system of relations between economic entities regarding commercial lending. Despite some overcoming of the non-payment crisis, the size of accounts receivable and payables of enterprises remains significant and far exceed their size in countries with civilized market relations. Accounts receivable is an integral part of the sales activity of any enterprise. The excessive share of receivables in the general structure of assets reduces the liquidity and financial stability of the enterprise and increases the risk of financial losses of the company. Reasonable use of commercial credit helps to increase sales, increase market share and, as a result, positively affects the financial results of the company. The current system of management of accounts receivable should include the totality of methods for analyzing, monitoring and assessing receivables. At the same time, management of accounts receivable is a work with sources of arrears - constant work with contractors, which includes not only the formation of the credit policy of the enterprise and the organization of contractual work, but also the management of debt obligations. Some objects of accounting do not directly affect the financial position of the enterprise, its production or trading results, do not change the amount of money in the cash or on the account. However, they are reflected in the accounting of the enterprise. One of these objects of accounting is a reserve of doubtful debts