Makarovych V. Accounting and analytical support risk management factoring business

The thesis is devoted to substantiation of theoretical positions and development of practical recommendations to improve accounting and analytical support risk management activities factoring companies for the effective management factoring business. The essence of the concept of factoring detected sectoral specifics of factoring companies, factoring business risks identified. Theoretically grounded methodological support comprehensive accounting of factoring companies in terms of risk, taking into account the types of factoring, factoring business risks, procedure and risk assessment of the likely consequences, features of the accounting methods of risk management and disclosure of relevant information in the financial statements. Improved organizational and methodological provisions efficiency analysis factoring and factoring business as a whole, refined system of parametric estimates the identified risks.