期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2017
卷号：81
期号：3
DOI：10.26642/jen-2017-3(81)-8-12
语种：English
出版社：Zhytomyr State Technological University
摘要：The article theoretically substantiates the fact that factoring belongs to the main operational activity of a factoring company,and this allowed structuring the factoring business by types of activity. The lack of a unified approach to the classification of factoring (factoring services) made it possible to systematize and refine their classification as a basis for developing accounting and analytical support for risk management of factoring business. The authors single out such classification signs as:the right of the reverse claim (reverse,irretrievable),a territorial feature (international,internal),the subject of the factoring contract (real,consensual),the availability of notification of the debtor (conventional,confidential). The structuring of factoring business contributes to the identification of the risks of the economic activities of a factoring company depending on the type of factoring,the development of methodological support for the bookkeeping of factoring transactions in a risk environment,the search for risk management practices and the determination of management effectiveness in general.
其他摘要：Теоретично обґрунтовано приналежність факторингу до основної операційної діяльності факторингової компанії,що надало можливість структурування факторингового бізнесу за видами діяльності. Відсутність єдиного підходу до класифікації факторингу (факторинг
