Purpose - an experimental introduction of the mechanism of formation of differentiated credit policy at a mining enterprise on the basis of controllability receivables developed by the author. Attainment of the objectives of the article are implemented using modern general and special methods: mathematical modeling - to model the effects of credit policy; abstract logical method - to make theoretical generalizations, formulated conclusions and recommendations. In addition, results of previous studies on the problems of management of accounts receivable are used. The mechanism of formation of differentiated credit policy on the basis of controllability receivables represents structured parameters: setting the amount of the working capital invested in receivables and calculating the amount of products on deferred payment terms; developing the system terms of deferred payment (the maximum possible period of deferred payment, the maximum possible amount of deferred payment, discounts for prepayment of receivables); terms differentiation of deferred payment depending on the class of the creditworthiness of customers; appropriateness evaluation of the credit policy by modeling its effects on the formation of profits of the enterprise. As a result of the implementation mechanism of formation of differentiated credit policy to PJSC "Kharkiv Quarry Management" (based on the following data: increase in the value of receivables at the moderate type of credit policy is the negative value -824.196 UAH, confirming its contraction and release of working capital; profit growth on change in the credit policy to moderate type is 193.200 UAH), it can be said that the moderate type is optimal credit policy that meets the financial and marketing strategies of the enterprise. The mechanism of formation of the differentiated credit policy, which, unlike the existing ones, is the synthesis of structured parameters of effective planning, regulation, monitoring, and rational organization of relationships with customers on the reverse movement of cash and appropriate methodological tools that differentiated according to the typology the credit policy (conservative, moderate, aggressive) based on controllability receivables is developed and implemented. The ability to use the developed mechanism of formation of differentiated credit policy to facilitate the effective planning, regulation, monitoring, and rational organization of relationships with customers on the reverse movement of funds to mining enterprise is shown. The experimental introduction of copyright mechanism of formation of the differentiated credit policy on the basis of controllability accounts receivable in marketing and financial activities at the mining enterprise has confirmed its validity and practical significance.

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