Refinancing of receivables as a mean of improving the enterprise’s financial stability

Економічний вісник університету

Viktoriia Cherednyk¹ 

[1] Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University;

关键词: receivables;    factoring;    forfeiting;    discounting;    which given out for customers of products;    refinancing of receivables;    financial stability;   

DOI  :  

来源: DOAJ

【 摘 要 】

The subject of research is the system of financial transactions as categories that provide increase the enterprise’s solvency. The purpose of research is to study ways of improving the enterprise's receivables management and to determine the methods of their restructuring. Research tasks are to consider the basic forms of receivables refinancing, particularly such as factoring, forfeiting, discounting, which given out for customers of products. Methodology of scientific research was based on research of modern domestic and foreign scientists’ views as regards the receivables management. The results of scientific research are to clear up the basic forms of receivables refinancing and to determine the advantages of their application: factoring, forfeiting, discounting, which given out for customers of products. Practical implications. Offered recommendations for receivables refinancing may be used by leaders and experts of enterprises to improve the quality and efficiency of the receivables management. Conclusions. Thus, application forms of receivables refinancing not only will help avoid the crisis for enterprises, but will be a powerful impetus for its further development, obtaining large profits, improving indicators of financial stability and increase the enterprises’ market value.

【 授权许可】

Unknown