Factoring. Tutorial. Ivasenko A.G., Nikonova Ya.I.

The textbook introduces the reader to the popular, but little -known form of banking operations in Russia and the method of financing working capital in entrepreneurial activity - factoring. The manual conducted a detailed analysis of the current state of the factoring services market in our country, the trends and prospects for its development, taking into account the features of the modern economic situation. The presented schematic material, calculations, and samples of documents allow you to understand the mechanism of factoring and the basic principles of its use.

for students, undergraduates, graduate students and teachers of economic universities, financial directors and managers of enterprises, banking employees, specialists and consultants financial management and receivables.