RESEARCH OF THE MAIN FORMS OF REFINANCING OF RECEIVABLES OF THE ENTERPRISES AT THE PRESENT STAGE

Abstract

In article modern forms of refinancing of receivables for management of enterprise mutual settlements are investigated, namely: factoring, the accounting of the bills issued by buyers of production, forfeyting, the commercial credit. Advantages of the enterprises are defined at application of factoring operations. Characteristic signs of a forfeyting are defined, its advantages are analysed. Expediency of introduction of the commercial credit on the basis of circulation of bills is analysed.Purpose. To investigate modern forms of refinancing of receivables and to consider possibility of their use at the enterprise. To analyse influence of factoring operations on activity of the enterprises. To define expediency of introduction of the commercial credit on the basis of circulation of bills.Method or methodology of carrying out work. Work is performed by results of research of modern domestic and foreign views on advantages of use of the main forms of refinancing of receivables of the enterprises as means of increase of solvency at the present stage.Results. The main forms of refinancing of receivables, including such as are investigated: factoring, forfeyting, commercial credit. Advantages of the enterprises are defined at application of factoring operations. Characteristic signs of a forfeyting are considered, its advantages are analysed. Expediency of introduction of the commercial credit on the basis of circulation of bills is defined.Scope of results. The recommendations offered in article can be used by the enterprises of Ukraine of all forms of ownership for solvency increase at the present stage.Purchase on Elibrary.ru > Buy now

Keywords

• receivables
• commercial credit
• accounting of bills
• refinancing
• management of receivables
• factoring
• forfeyting