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Insurance Mechanisms and Management of Agricultural Company Accounts Receivable


  • Petro Stetsyuk

    () ('Institute of Agrarian Economics' National Scientific Centre)

  • Olena Hudz

    () ('Institute of Agrarian Economics' National Scientific Centre)


The relevance of insurance mechanisms use in company business activity requires working out the optimum policy of accounts receivable management for agricultural enterprises. In this connection, the article covers the possibilities of using insurance tools in management of accounts receivable which are of very little use today in business practice of agricultural enterprises. Main problems of business accounts receivable insurance have been defined. Among them, the major problem still remains the lack of appropriate regulatory base which would provide liability for fraud in insurance area. The recommendations have been worked-out as for enhancing insurance market transparency and developing a single database of unfair insurers and dishonest policy holders. It has been proposed to subsidize the part of credit risks insurance rates for increasing the level of agribusiness accounts receivables pay back and for balancing their stable development in market transformation conditions.

Suggested Citation

  • Petro Stetsyuk & Olena Hudz, 2013. "Insurance Mechanisms and Management of Agricultural Company Accounts Receivable," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 88-91, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:88-91

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    More about this item


    agricultural business; accounts receivable; insurance; insurance market; credit risks; subsidizing;

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies


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