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Електронний архів Житомирського державного технологічного університету

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Title ?????? ?????????????? ??????? ? ?????????????? ?????????
Risks of factoring business in accounting control
 
Creator ?????????, ?.?
Makarovych, V.?.
 
Subject ?????????
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????????? ?????????
???????? ?? ?????????? ?????????
?????.
factoring
factoring business
financial reporting
notes to financial reporting
risks
 
Description ??????????? ?????????????? ????????? ????? ?????? ??????????? ??????? ?? ??????????? ?????????? ????????????? ???????? ?? ????? ?? ??????? ? ???????????. ??????? ??????????????? ?????? ??? ?????? ????? ?? ?????????? ?????????, ??????????????? ?? ???????? ?????????? ??????????. ????? ??????? ????? ?????????????? ?????????? ?????????? ??????? ????????? ??????????? ???????, ? ??????????????, ?????????? ????-???? ????? ??????????, ????????? ?????? ????????? ??????????? ???????????? ?????????????? ??????? ??? ??????????? ??????? ?????????? ?? ????????? ????????????. ???? ?????????? ?????????? ??????? ?????????????? ??????? ??? ??????? ??????????????? ??????, ????????? ?????????? ?? ????????????? ????????? ????????? ??????????? ?? ??????????????? ???????????? ?? ???????? ??????? ?????????? ?????????????? ?????????. ????????????? ?? ?????? ?????????? ??????? ?????????????? ??????? ??? ?????????? ????????? ????????? ??????? ??????? ?? ?????????? ?? ????? ?? ??????? ??????. ?????????? ?????????? ???? ??????, ??????? ????????? ?? ???????? ?????????? ??? ?????? ?????????????? ??????? ? ?????????? ?????????. ????????? ???????? ???? ????????? ??????????? ???????????? ??????? ??????? ???????????? ?????????? ? ?????? ?????? ?? ?????? ????????????? ???????? ? ??????. ?? ????? ?????????? ???????????? ????????? ???????? ?????? ??????? ?????????? ????????????? ????????, ?????????? ??????? ?????? ?? ??????????? ?? ????? ?? ??????? ????????? ????????? ?????: ????????? ?????????? ?????????, ?????????????????, ??????????????, ????????????? ?? ??.
The users of the financial reporting have a direct economic interest in
the results of activity of factoring company and state of its assets and
obligations, the system of record-keeping must systematize and give
corresponding information to a full degree and for certain form. However,
the modern terms of management are predetermined byarising of a number
of economic risks, and vagueness inherent to any sphere of an activity,
complicates the process of creation of maximum reliable informative
resource for satisfaction of queries of internal and external users. Therefore,
415
the account of internal risks of factoring businessat the conduct of recordkeeping, forming of the financial and administrative reporting will approach
guidance and interested contractors to the real values of indexes of
accounting control. The authentication and estimation of internal risks of
factoring business at forming of accounting will allow to find out the factors
of their origin and influence on the degree of risk. The article consideres the
suggestion in relation to the maintenance, order ofopening and information
transfer about risks of factoring business in financial reporting. The indexes
of the foregoing accounting will provide the informative necessities of
analysis of factoring efficiency in the conditions of risk and estimation of
factoring company. It gives possibility to the accounting users to conduct
the analysis of risks of factoring company?s activity, to realize possible
losses and to count their influence on the basic financial indexes of a firm:
the indexes of financial firmness, solvency, profitability and others.
 
Date 2016-04-05T12:25:39Z
2016-04-05T12:25:39Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2556
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
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