The possibility of active management of accounts receivable at the mining enterprise is investigated. A detailed analysis of current assets, the ranking of debtors based on the calculation of the optimal term of repayment of their debts and the development of various approaches to the management of accounts receivable of different groups was made. The formula modified by the author for the conditions of an industrial enterprise was used to calculate the optimal term of repayment of debts by the debtor. The mechanism leading to the reduction of receivables of the third group, i.e. with the repayment period significantly exceeding the average has been developed. This mechanism can be used, first of all, for settlements with budgetary organizations-debtors, when it is extremely difficult to collect debts by other means. The economic efficiency of the proposed mechanism has been evaluated. The transition from passive to active management of receivables is considered an important factor in increasing the liquidity and solvency of the enterprise and increasing the efficiency of its activities.
