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Електронний архів Житомирського державного технологічного університету
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| Title |
?????? ?????????????? ??????? ? ?????????????? ?????????
Risks of factoring business in accounting control |
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| Creator |
?????????, ?.?
Makarovych, V.?. |
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| Subject |
?????????
????????????? ?????? ????????? ????????? ???????? ?? ?????????? ????????? ?????. factoring factoring business financial reporting notes to financial reporting risks |
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| 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. |
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| Date |
2016-04-05T12:25:39Z
2016-04-05T12:25:39Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2556
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
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