The article investigates the definition of the essence of the category «credit indebtedness» in termsof domestic legislation and according to domestic and foreign experts in the field of accounting. The criteriafor classification of credit indebtedness by maturity have been studied, the optimal stages of managem ent ofcredit indebtedness have been determined. The authors established the positive and negative consequences of the enterprise's accumulation of credit indebtedness amounts. Studying

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... he correspondence ofcredit indebtedness amounts, establishing the causes of its formation and maturity, determining the turnoverterm, checking the existence of overdue and hopeless credit indebtedness, checking the reliability of reflecting amounts of credit indebtedness are the key points in the analysis, estimation and efficiency of management of the size of the enterprise credit indebtedness. The skillful management and maneuvering of theamounts of credit indebtedness is a defining moment in the further development of the activity and prosperityof the enterprise itself.