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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">vestrea</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник Российского экономического университета имени Г. В. Плеханова</journal-title><trans-title-group xml:lang="en"><trans-title>Vestnik of the Plekhanov Russian University of Economics</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2413-2829</issn><issn pub-type="epub">2587-9251</issn><publisher><publisher-name>Plekhanov Russian University of Economics</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2413-2829-2022-1-148-158</article-id><article-id custom-type="elpub" pub-id-type="custom">vestrea-1258</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕОРИЯ И ПРАКТИКА УПРАВЛЕНИЯ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>THEORY AND PRACTICE OF MANAGEMENT</subject></subj-group></article-categories><title-group><article-title>Построение эффективной системы управления организацией на основе оптимизации обязательств ее контрагентов</article-title><trans-title-group xml:lang="en"><trans-title>Developing the Efficient System of Organization Governance Based on Optimization of Its Counterpart Liabilities</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Лукашева</surname><given-names>О. Л.</given-names></name><name name-style="western" xml:lang="en"><surname>Lukasheva</surname><given-names>O. L.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Ольга Леонидовна Лукашева - кандидат экономических наук, доцент, заведующая кафедрой экономики и торгового дела</p><p>214030, Смоленск, ул. Нормандия-Неман, д. 21</p></bio><bio xml:lang="en"><p>Olga L. Lukasheva - PhD, Assistant Professor, Head of the Department for Economics and Trade Affairs</p><p>21 Normandy-Neman Str., Smolensk, 214030</p></bio><email xlink:type="simple">zharova-olga-21@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Новикова</surname><given-names>Н. Е.</given-names></name><name name-style="western" xml:lang="en"><surname>Novikova</surname><given-names>N. E.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Наталья Ефимовна Новикова - кандидат экономических наук, доцент кафедры экономики и торгового дела</p><p>214030, Смоленск, ул. Нормандия-Неман, д. 21</p></bio><bio xml:lang="en"><p>Natalya E. Novikova - PhD, Assistant Professor of the Department for Economics and Trade Affairs</p><p>21 Normandy-Neman Str., Smolensk, 214030</p></bio><email xlink:type="simple">novikovane2013@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Мельников</surname><given-names>В. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Melnikov</surname><given-names>V. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Валерий Анатольевич Мельников - кандидат философских наук, директор</p><p>214030, Смоленск, ул. Нормандия-Неман, д. 21</p></bio><bio xml:lang="en"><p>Valery A. Melnikov - PhD, Head</p><p>21 Normandy-Neman Str., Smolensk, 214030</p></bio><email xlink:type="simple">melnikov.va@rea.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Степанов</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Stepanov</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Алексей Алексеевич Степанов - кандидат экономических наук, доцент базовой кафедры Торгово-промышленной палаты РФ «Развитие человеческого капитала»</p><p>117997, Москва, Стремянный пер., д. 36</p></bio><bio xml:lang="en"><p>Alexey A. Stepanov - PhD, Assistant Professor of the Basic Chair of Chamber of Commerce of Russia "Development of Human Capital"</p><p>36 Stremyanny Lane, Moscow, 117997</p></bio><email xlink:type="simple">Stepanov.AA@rea.ru</email><xref ref-type="aff" rid="aff-2"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Смоленский филиал РЭУ им. Г. В. Плеханова</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Smolensk branch of the Plekhanov Russian University of Economics</institution><country>Russian Federation</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru"><institution>Российский экономический университет имени Г. В. Плеханова</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Plekhanov Russian University of Economics</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>14</day><month>02</month><year>2022</year></pub-date><volume>0</volume><issue>1</issue><fpage>148</fpage><lpage>158</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Лукашева О.Л., Новикова Н.Е., Мельников В.А., Степанов А.А., 2022</copyright-statement><copyright-year>2022</copyright-year><copyright-holder xml:lang="ru">Лукашева О.Л., Новикова Н.Е., Мельников В.А., Степанов А.А.</copyright-holder><copyright-holder xml:lang="en">Lukasheva O.L., Novikova N.E., Melnikov V.A., Stepanov A.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vest.rea.ru/jour/article/view/1258">https://vest.rea.ru/jour/article/view/1258</self-uri><abstract/><trans-abstract xml:lang="en"/><kwd-group xml:lang="ru"><kwd>дебиторская задолженность</kwd><kwd>система управления</kwd><kwd>эффективность деятельности</kwd><kwd>обязательства</kwd><kwd>расчеты</kwd></kwd-group><kwd-group xml:lang="en"><kwd>debt receivable</kwd><kwd>management system</kwd><kwd>efficiency of work</kwd><kwd>liabilities</kwd><kwd>settlements</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Казакова Н. 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