摘要：the paper presents factoring as an efficient instrument of financing current activity of wood industry enterprises during the present conditions of economic crisis. The characteristics of this source of financing have been prepared presenting costs born, advantages and disadvantages of factoring. As an alternative to bank loans, factoring not only facilitates fluent financing of an enterprise, but also limits own costs as well as risk involved in economic cooperation.
关键词：factoring; liabilities; wood working industry; furniture industry
