Özet:

Factoring business is constantly under the conditions of business risk. The management system of factoring company requires a new qualitative level of accounting information in order to minimize the negative effects of the risks as well as efficiency of factoring business managing in general. Therefore, there is an urgent need to develop accounting support of risk-based management for a factoring company. The article develops the accounting support of risk management for the factoring company in terms of management methods (risk taking and limitation, debtors’ diversification, risk transfer, self-insurance (reservation) of risks, risk insurance). The suggested methodical approach involves the reflection of these transactions in the main operating activity of the factoring company, taking into account the possibility of information formation by all types of factoring as well as by identified risks of factoring business (in particular, in relation to the methods of their management), which allowed to bring the accounting system in line with industry specifics and to provide a risk management system by accounting information at a new qualitative level to determine the effectiveness of the factoring transactions.

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