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：82
期号：4
DOI：10.26642/jen-2017-4(82)-9-13
语种：English
出版社：Zhytomyr State Technological University
摘要：The article identifies the risks of the economic activity of a factoring company. The identified risks are divided into internal (fraud risk,credit risk,liquidity,nonpayment,staff,supplier's failure to meet the terms of the supply / factoring contract) and external (legal,inflation,currency,interest,industry risks,country risk). The cause-effect relationships of the identified risks have been established. The content of information requests of the leading part of the factoring company,as well as the management subsystems (accounting,economic analysis,control and planning),and the direction of information flows between them (to manage the company's internal risks) is determined. These proposals contribute to the improvement of accounting and analytical support for risk management of the factoring business,the choice of alternative risk management methods,the impact on their possible consequences,minimizing the negative impact of risks on the financial condition of the company,and establishing the effectiveness of factoring operations under risk.
其他摘要：Ідентифіковано ризики господарської діяльності факторингової компанії. Розмежовано виявлені ризики на внутрішні (фрод ризик,кредитний ризик,ризики ліквідності,неплатежу,персоналу, невиконання постачальником умов договору поставки/факторингу) та зовнішні
