Balashiha, Moscow, Russian Federation
student
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 336
The modern tourism business faces a number of challenges, such as high competition, seasonal demand, and economic instability. In such conditions, the management of accounts receivable becomes particularly important. This article explores innovative approaches to improving the accounting and control of accounts receivable in tourism organizations, which can help minimize the risks associated with non-payment and enhance the financial stability of companies.
debitor receipts, tourism business, financial stability
1. Volkov V.V. Riski i upravlenie debitorskoy zadolzhennost'yu v usloviyah krizisa turisticheskoy otrasli. – M.: Prospekt, 2024. – 290 s.
2. Zaycev Z.Z. Prakticheskie aspekty upravleniya debitorskoy zadolzhennost'yu v turisticheskom biznese. – Rostov-na-Donu: Feniks, 2023. – 240 s.
3. Ivanov I.I. Upravlenie debitorskoy zadolzhennost'yu v turisticheskom biznese: sovremennye podhody. – M.: Finansy i statistika, 2024. – 320 s.
4. Kuznecov K.K. Effektivnye strategii upravleniya debitorskoy zadolzhennost'yu dlya turisticheskih agentstv. – Novosibirsk: Nauka, 2023. – 210 s.
5. Morozov M.M. Finansovyy menedzhment v turizme: upravlenie debitorskoy zadolzhennost'yu. – Ekaterinburg: URFU, 2023. – 280 s.
6. Novikov N.N. Strategii raboty s problemnoy debitorskoy zadolzhennost'yu v turisticheskom biznese. – M.: Prospekt, 2023. – 220 s.
7. Petrov P.P. Optimizaciya strategiy raboty s debitorskoy zadolzhennost'yu v sfere turizma. – M.: Ekonomika, 2024. – 280 s.
8. Sidorov S.S. Debitorskaya zadolzhennost' v turisticheskih kompaniyah: analiz i upravlenie. – M.: Infra-M, 2024. – 250 s.
9. Smirnov S.S. Debitorskaya zadolzhennost': metody ocenki i upravleniya v turisticheskoy otrasli. – M.: Yurayt, 2023. – 300 s.
10. Orlova E.A., Suglobova S.A. Vzaimodeystvie buhgalterskoy sluzhby s vneshnimi i vnutrennimi pol'zovatelyami buhgalterskoy informacii // Russian Journal of Management. 2025. T. 13. № 7. S. 81-87.
11. Suglobova S.A. Razvitie cifrovyh platform v Rossii // Russian Journal of Management. 2023. T. 11. № 3. S. 439-450.
12. Hristoforov A.V. i dr. Marketingovye kommunikacii v sfere uslug: specifika primeneniya i innovacionnye podhody: monografiya. -M., 2015.
13. Suglobov A.E., Boboshko V.I. Osnovnye tendencii razvitiya malogo predprinimatel'stva v Rossii // Regional'naya ekonomika: teoriya i praktika. 2008. № 19. S. 2-11.
14. Minakov A.V. Koncepciya cifrovogo marketinga: novye podhody k ispol'zovaniyu marketinga v cifrovoy ekonomike // Voprosy regional'noy ekonomiki. - 2023. - № 1(54). - S. 41-48.
15. Mel'nik M.V. Modernizaciya uchetno-analiticheskih i kontrol'nyh processov v usloviyah cifrovizacii ekonomiki // Problemy ekonomiki i yuridicheskoy praktiki. 2021. T. 17. № 2. S. 117-126.
