BUSINESS INFORM №6-2018

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43

Section: Finance, Money Circulation and Credit
UDC 657:658.153
Drozdova O. G., Ivanenko V. O., Olkhovskiy O. A.
The Factoring as an Effective Mechanism for Receivables Management: the Accounting-Analytical Aspect (p. 314 - 322)
The article is aimed at substantiating the expediency of using factoring as an efficient instrument for managing accounts receivable and business financing. The article is concerned with the theoretic-methodical bases of factoring application, in particular: the approaches to interpretation of factoring are considered, the specificity of factoring mechanism is defined and the key aspects, which characterize it, are allocated; advantages of factoring application are proved; the types of factoring that have a direct impact on the accounting-analytical support are allocated; the main objects of accountance and economic analysis of factoring are identified; the general directions of analytical provision of factoring usage in activity of both factor and faktorant are suggested.
Keywords: factoring, factor, faktorant, receivables, right of monetary claim.
Fig.: 1. Tabl.: 5. Bibl.: 16.

Drozdova Olena G. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Accounting and Taxation, Odesa Institute of Trade and Economy of Kyiv National University of Trade and Economy (6 Inglezi Str., Odesa, 65070, Ukraine)
Email: [email protected]
Ivanenko Valentyna O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics, Management, Marketing and Hotel and Restaurant Business, Zhytomyr Ivan Franko State University (40 Velyka Berdychіvska Str., Zhytomyr, 10008, Ukraine)
Email: [email protected]
Olkhovskiy Oleksandr A. – Head of the Department, Department of Counteraction to Crimes in the Budgetary Sphere, Credit and Financial, Banking and the Activities of the Department of Economic Protection, Department of Economic Protection of the National Police of Ukraine (10 Akademika Bohomoltsia Str., Kyiv, 01024, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Drozdova, Olena G., Ivanenko, Valentyna O., and Olkhovskiy, Oleksandr A. (2018) “The Factoring as an Effective Mechanism for Receivables Management: the Accounting-Analytical Aspect.” Business Inform 6:314–322.

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