Abstract: The effectiveness and success of a company’s operations always significantly depend on the quality its employees’ management of the organization’s liabilities. In the context of the current challenging conditions in the global and Russian economy, the issue of complete and timely debt collection becomes even more important. The level of proficiency, thoroughness, and completeness of debt-related management accounting in an organization often determines not only the efficiency of that organization’s business operations, but sometimes its very survival in a competitive environment. Issues related to companies’ inability to meet their debt obligations have become especially relevant in Russia in recent years. That situation has, in turn, encouraged the process of intensifying debt collection activities, with assignment of claims gaining notably increased significance. © Allerton Press, Inc. 2024. ISSN 1068-798X, Russian Engineering Research, 2024, Vol. 44, No. 3, pp. 437–442. Allerton Press, Inc., 2024. Russian Text The Author(s), 2024, published in STIN, 2024, No. 2, pp. 52–56.
