Insolvency is an additional negative business factor which one make restructuring attempts more difficult and complicate. Also it have negative affects on competitiveness and efficiency of business in this recession situation in Republic Croatia. According to the above, models of prevention and minimization of risk of non-compliance should be developed, it is necessary to charge faster and more in absolute and relative values and maintain profitability. It is necessary to understand well and use the value of the creditworthiness information and the commercial potential of existing and potential customers should follow their trends and indicators on the habits and behavior of existing customers observed from the perspective of various business functions. This paper points to the importance of developing and implementing effective customer billing. This is important in order not to increase the cost of non-performing demands and increase the value of the cash gap that will have to be financed with the growth of interest expense or the decline in the value of investment in development and assets.