Abstract: In the period of martial law, when the economy of enterprises becomes especially vulnerable, the issues of management and control of receivables become critical. Bad and questionable debts become not only an element of financial losses, but also an important indicator of economic instability, which can lead to the threat of bankruptcy of enterprises.

One of the key challenges of managing accounts receivable in martial law is uncertainty and unpredictability. Conflicting circumstances lead to changes in consumer demand, production processes and supply chains, which increases the risk of buyer insolvency. Businesses must improve their approaches to identifying and managing bad and doubtful debts.

In this context, the formation of a reserve for doubtful debts becomes an extremely important aspect of the receivables management strategy. Improving the control of receivables also involves the effective use of technology and innovation. Automation of payment monitoring processes, identification of risky customers and analysis of financial stability can contribute to prompt response to changes and timely adoption of strategic decisions.

The threat of bankruptcy of enterprises in the conditions of martial law requires from the management not only an effective response to current problems, but also a strategic vision of the future.

Improving approaches to management, accounting and control of receivables during the period of martial law in Ukraine is an important task that requires an integrated approach to financial management. Stability in these conditions can be achieved through a sound strategy, improved processes and a relentless study of market and economic trends.

The structure of subaccount 361 «Settlements with domestic buyers» has been improved. In particular, it is recommended to introduce new sub-accounts of the fourth order for detailing the terms of debt repayment by debtors and taking into account the periods of non-repayment.

The model «Receivables 365: distribution and control by maturity» was developed, within which it is recommended to expand the ranges of classification of current receivables by maturity within one year. This will contribute to the strengthening of internal control over current receivables, taking into account the terms of its repayment by counterparties, and will allow determining the most critical calculations from the point of view of the approaching terms of their payment.