?????? ?????????????? ???????: ????????? ?????
Електронний архів Житомирського державного технологічного університету
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| Title |
?????? ?????????????? ???????: ????????? ?????
Risks factoring business: accounting measurement |
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| Creator |
????????, ??????? ?????????????
Gutsaylyuk, Z.V. |
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| Subject |
?????
????????? ???????????? ???????? ?????? ?????? ?????????????? ????? ?????????? risk factoring factoring operation the factor reserve accounting management |
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| Description |
????????? ????????????? ??????? ??????? ????? ?????????? ???????? ?????????? ???????????? ?????????? ????. ?????????? ?????????-????????? ??????? ???????????? ??????? ????????????? ???????? ? ??????? ?????? ??????? ???????. ????????????? ?????????? ?????? ??????? ?? ????, ?? ???????? ?? ????????? ?????????????? ????????????, ? ??????, ??? ?? ????? ????????? ? ??????????????? ??????. ??? ??????????? ??????? ???????, ?? ???????? ??????????????? ?????????????, ????????????? ????? ???????????????, ???? ??????? ? ????????? ???????? ???????? ??? ???????????? ????????, ?? ?????????? ??? ???????? ?????????????? ?????? ? ???????. ?????? ??? ???????????? ???????? ??????????? ????????? ???????? ????? ?????????? ???? ?????????? ?????????? ? ????????? ??????? ???????? ???????? ???????? ??????? ? ??????? ?? ????????? ????? ?? ????????????? ?????????. ?????????? ?????????? ?????????? ? ????????? ???????????? ???????????? ?????????????- ????????? ?????? ??????????????? ?????? ?? ??????? ?? ?????? ?????????????? ???????????? ?????????? ???????? ???????, ??????? ? ??????? ????????????? ?????? ?????? ????? ??????? ?? ?? ???????? ? ??????????? ???????. The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operats?yam. Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis. |
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| Date |
2016-03-12T10:56:42Z
2016-03-12T10:56:42Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1869
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| Language |
uk
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| Relation |
?????? ????: ?????????? ?????;2(72)
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| Publisher |
????
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