The paper aims to show the importance and complexity of monitoring and implementing receivables collection, the goal is to unify the issues and the complete process of receivables from customers. By regular monitoring of the market and education of business people who are in charge of sales, as well as mutual cooperation between the sales and financial sectors of the company, we try to reduce the risk of debt collection as much as possible. With regular reporting and continuous monitoring of receivables from customers and the changes in the market that are consecutive today, receivables collection is essential and one of the essential segments of every company's business because its activities and goals enable companies to survive on the market. Companies have the obligation to record and manage their liabilities and claims in accordance with the provisions of the Croatian and international financial reporting standards, as well as the Income Tax and Value Added Tax Laws, in order to be able to react in a timely manner and take the necessary actions that help with difficulties that may arise during collection claims. The paper will try to show, on the practical example of a company's credit policy, how receivables are monitored and taken care of, and what the reports look like, which enable an easier and simpler approach to this issue.