ACCOUNTS INSURANCE
A scientific article is devoted to the analysis of the role of insurance in the management of receivables of enterprises of the economy of the Russian Federation. The relevance of scientific research is associated with the ongoing process of increasing the size of receivables from domestic organizations. The theoretical aspects and fundamentals of accounts receivable insurance are considered. The advantages by which insurance is one of the most relevant methods for managing receivables of enterprises are highlighted. The main negative fundamental factors that increase the degree of problems of managing receivables from domestic organizations are listed. The main disadvantage of insurance is described as a method of managing receivables. The features of the policy and general scheme of insurance of receivables of enterprises are considered.