Home >> For users >> Exhibitions >> Factoring: financing for the assignment of a monetary claim
Factoring: financing for the assignment of a monetary claim
Factoring is a service for manufacturers and suppliers who sell goods with deferred payment. Manufacturers turn to factors – banks, microfinance organizations or special factoring companies that pay bills instead of buyers at a small percentage. The service allows you to accelerate the turnover of the company's funds, creating favorable conditions for increasing revenue. Factoring provides not only cash, but also protection in case of termination of payment of bills by the client. Together with the right of monetary claim, the risk of non-payment is assumed by the factor.
The literature presented at the exhibition describes various types of factoring, the main types of factoring companies, shows the prospects and possible directions of factoring relations in Russia. The publications are intended for teachers, students, postgraduates, researchers and anyone interested in the problems of corporate finance and the development of modern financial technologies.
During the preparation of the exhibition, monographs, textbooks and journal articles from the collections of the State Scientific and Technical Library of Russia, as well as online publications from electronic library systems were used "ZNANIUM.COM ", BOOK.RU, digital educational resource "IPR SMART", scientific electronic libraries "eLIBRARY.RU " and "Cyberleninka.ru ", "LitRes: Libraries", electronic library "Grebennikon", open Internet sources. The tutorials are presented separately. The editions are arranged alphabetically.
Authorization is required to read electronic publications presented at the exhibition. Logins and passwords for authorization are placed in the Personal Account in the "Licensed resources" section.
Thematic sections of the exhibition:
3. ACCOUNTS RECEIVABLE MANAGEMENT
Website of the Association of Factoring Companies (AFC) – professional public association of factoring market participants in the Russian Federation.
1. Н/19875/4/1
Библиотека банкира. Все о коммерческом банке [Текст] : в 7-ми кн. (11-ти т.) / Рос. экон. акад. им. Г. В. Плеханова, Каф. "Банковское дело" ; под ред. В. И. Видяпина, К. Р. Тагирбекова. – М. : Кучково поле : Воен. кн., 2007 – . – Загл. на доп. тит. листе : Библиотека банкира "Все о коммерческом банке" (функции, организация, анализ, управление, технология банка).
Кн. 4 : Операции банка на рынке банковских услуг (факторинг; лизинг; овердрафт; контокоррент, ценные бумаги, расчетно-кассовое обслуживание; посреднические, валютные, конверсионные операции, FOREX; безналичные международные операции; драгоценные металлы, налогообложение, финансовый менеджмент), Т. 1. – 2007. – 447 с. : ил. – Библиогр. в конце ст. – 2000 экз. – ISBN 978-5-901679-60-9
Abstract: The work "Everything about a commercial bank" examines banking issues in almost all its main aspects: the banking system in the international financial market, the functions of the bank, organization, operations, analysis, management, technology. The peculiarity of the work is the consideration of the material both in theoretical terms and in terms of practical application to the direct activities of the bank. The work is designed for a fairly wide range of specialists in banking, related disciplines, students, postgraduates, researchers.
2. Мордвинкин, А. Н.
Кредитование малого бизнеса : практическое пособие / А. Н. Мордвинкин. – 2-е изд. – Москва : РИОР : ИНФРА-М, 2021. – 318 с. – (Наука и практика). – ISBN 978-5-369-01673-2. – Text : electronic. – URL: https://znanium.com/catalog/product/1518619 (дата обращения: 17.07.2022). – Access mode: by subscription.
Abstract: The aspects of credit work with small enterprises are considered. Special attention is paid to the methodology of analyzing the creditworthiness of entrepreneurs, the product credit line, and state programs of financial support for small businesses. A large number of practical examples are presented. For employees of financial and credit organizations and university students studying in the direction of "Finance and Credit".
3. Мищенко, А. В.
Методы оценки эффективности управления производственно-финансовой деятельностью предприятия : монография / А.В. Мищенко, Е.В. Михеева. – Москва : ИНФРА-М, 2019. – 338 с. – (Научная мысль). – www.dx.doi.org/10.12737/ monography_5d1ae60d82d6d9. 87533425. – ISBN 978-5-16-015286-8. – Text : electronic. – URL: https://znanium.com/catalog/product/1021947 (дата обращения: 17.07.2022). – Access mode: by subscription.
Abstract: The monograph considers static and dynamic models of optimization of production and financial activity of the enterprise both in the conditions of deterministic initial data, and taking into account uncertainty and risk. In the latter case, when choosing a management decision, not only the amount of expected profit is taken into account, but also various types of risks, as well as such an indicator as the stability of the selected option of production and economic activity to changes in the market environment. For students and teachers, as well as anyone interested in the problems of managing the production and financial activities of the enterprise.
4. Д10-21/91232
Нехайчук, Д. В.
Управление безопасностью финансовых и денежно-кредитных институтов: теория и практика : монография / Д. В. Нехайчук, И. А. Шевчук, Ю. С. Нехайчук. – Симферополь : АРИАЛ, 2021. – 358 с.: ил. – Библиогр.: с. 335-358 (204 назв.). – 500 экз. –ISBN 978-5-907438-12-5. – Текст (визуальный) : непосредственный.
Abstract: The monograph is devoted to the study of various aspects of economic security in the functioning of domestic financial and monetary institutions in modern economic conditions. In the scientific work, the basic categories of financial security are considered, the system of bodies controlling financial security is studied, the main methods of improving financial security are highlighted. The authors pay special attention to the state regulation of credit and financial institutions as one of the most important elements of the development and formation of the credit system. Topical issues of economic security in the field of non-state pension provision, leasing operations and factoring development are shown. A separate section discusses the functioning of microenterprises and microfinance organizations and their financial stability.
5. Ордов, К. В.
Корпоративные финансы и современные финансовые технологии: теория и практика: монография / К. В. Ордов, С. В. Щурина, С. Н. Малофеев, Т. Ю. Киселева. – Москва : КноРус, 2021. – 83 с. – ISBN 978-5-406-08833-3. – URL:https://book.ru/book/941837 (дата обращения: 23.07.2022). – Text : electronic.
Abstract: This study is devoted to corporate finance and modern financial technologies in modern companies, in connection with which, the issues of the role and importance of modern financial technologies, promising financing methods such as leasing and mortgage financing and lending, factoring as a high-tech financial service, as well as the role and importance of financial strategy in the company's corporate strategy are considered. The authors attempt to comprehend the role and importance of financial technologies in the activities of modern companies, the features of their financing and lending, analyzed the management of accounts receivable based on the introduction of promising financial solutions in the form of high-tech factoring services. The authors have developed recommendations for the development of certain areas of corporate finance for Russian companies. The monograph is intended for students, postgraduates, doctoral students, researchers and anyone interested in the problems of corporate finance and the development of modern financial technologies.
6. Д10-21/85299
Российская Федерация. Законы. Гражданский кодекс Российской Федерации. Части первая, вторая, третья и четвертая : официальный текст : текст Кодекса приводится по состоянию на 1 марта 2021 года : с таблицей изменений и с постановлениями судов. – Москва : Омега-Л : БММ, 2021. – 623 с. – (Кодексы Российской Федерации). – Загл. на корешке : Гражданский кодекс РФ. – 2500 экз. – ISBN 978-5-370-04757-2 : 150 р. – Текст (визуальный) : непосредственный.
Abstract: This publication contains the text of the Civil Code of the Russian Federation as of March 1, 2021. The first part contains general provisions, rules on property rights and other property rights, as well as the general part of the law of obligations. The second part is devoted to certain types of obligations. Some contracts included in the system of obligations were not provided for by the Civil Code of the RSFSR. These are leasing, financing for the assignment of a monetary claim (factoring), commercial concession, trust management of property. The third concerns inheritance, as well as private international law. Since January 1, 2008, the fourth part regulating relations in the field of intellectual property has been put into effect.
Litres: search result by word «факторинг» >>>>>
7. Факторинг: краткий путеводитель для российских компаний // сайт Банка России. – URL: https://cbr.ru/Content/Document/File/96402/factoring.pdf (дата обращения: 21.07.2022). – Text : electronic
8. Подборка наиболее важных документов по запросу Факторинг это (нормативно–правовые акты, формы, статьи, консультации экспертов и многое другое) // СПС «КонсультантПлюс»:[сайт]. – URL: http://www.consultant.ru/law/podborki/faktoring_jeto/ (дата обращения: 21.07.2022). – Text : electronic
9. Ассоциация факторинговых компаний подготовила обзор российского рынка факторинга по итогам 2021 года: сайт // АФК: [сайт]. – Text : electronic. – URL: https://asfact.ru/faktoring-rossii-po-itogam-2021-goda/
10. Факторинг (рынок России) / TAdviser: портал // tadviser.ru: [сайт]. – 22.02.22. – Text : electronic. – URL: https://www.tadviser.ru/index.php/%D0%A1%D1%82%D0%B0%D1%82%D1%8C%D1%8F:%D0%A4%D0%B0%D0%BA%D1%82%D0%BE%D1%80%D0%B8%D0%BD%D0%B3_(%D1%80%D1%8B%D0%BD%D0%BE%D0%BA_%D0%A0%D0%BE%D1%81%D1%81%D0%B8%D0%B8) (дата обращения: 25.07.2022)
11. Факторинг высоких достижений. Рост рынка факторинга в РФ заметно ускорился в 2021 году/ Факторинг в России: Совместный проект НКР и Ассоциации факторинговых компаний / М. Доронкин, Д. Рышков. – Text : electronic // НКР : Интернет-портал: [сайт]. – URL: https://ratings.ru/files/research/finance/NCR_Factoring_Mar2022.pdf (дата обращения: 25.07.2022)
12. Архангельская, Л. Ю., Салин, В. Н.
Современное состояние и перспективы развития российского рынка факторинга (краткий статистический анализ) / Л. Ю. Архангельская, В. Н. Салин. – Text : electronic // Статистика и экономика. – 2021. – Т. 18. – № 4. – С. 22-34. – URL: https://www.elibrary.ru/item.asp?id=46618510 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: Based on the theoretical analysis, the author's interpretation of the content of the economic category "factoring" is given, a system of indicators characterizing factoring as a type of financial intermediation services (the object of research) is proposed, based on the developments of the Association of Factoring Companies, Rosstat, expert agencies (for example, Expert RA); the features of the formation of statistical groupings (series: attributive, variational, dynamics) for various purposes of analysis of the factoring services market are revealed, the author's methodology of complex statistical analysis of any segment of the financial intermediation services market, which is the subject of the study, is presented. The results of testing the methodology of complex statistical analysis of the Russian factoring market based on sample data for 2011-2019 are presented, conclusions are drawn about the dynamics of the main indicators of the factoring market development, structural shifts and changes in proportions in this market segment, a forecast of expected changes in the Russian factoring market for 2021, including under the influence of the Covid-19 pandemic. The results of this study are aimed at developing a methodology for a comprehensive statistical analysis of factoring as a segment of the financial intermediation services market, including and for the purposes of international comparisons of indicators of the state and development of the activities of Factors and their clients.
13. Д9-13/96761
Берегова, Г. М.
Разработка инновационного факторингового инструментария для финансирования оборотного капитала [Текст] / Г. М. Берегова, М. В. Чекулаев. – Ангарск : Изд-во АГТА, 2013. – 163 с. : ил. – Библиогр.: с. 140-163 (313 назв.). – 500 экз. – ISBN 978-5-91344-477-6. – В надзаг.: М-во образования и науки Рос. Федерации.
Abstract: The monograph proposes a methodology for developing innovative factoring tools for financing working capital; organization of calculations and forms of calculations of factoring financing.
14. Беспалова, О. В., Кузнецова, Н. А.
Вопросы факторинга в российских и зарубежных банках / О. В. Беспалова, Н. А. Кузнецова. – Text : electronic // Вестник Брянского государственного университета. – 2019. – № 3(41). – С. 105-111. – URL: https://cyberleninka.ru/article/n/voprosy-faktoringa-v-rossiyskih-i-zarubezhnyh-bankah (дата обращения: 19.07.2022).
Abstract: This article is devoted to the study of factoring issues in Russian and foreign banks. The article discusses various approaches to the definition of the concept of "factoring", it is proved that factoring services, as well as the definition of "factoring", differ significantly depending on the country. The main advantages and disadvantages of factoring are investigated. The specifics of factoring operations, the advantages of its use for the supplier and the debtor are analyzed. The differences between factoring and other credit products are determined: credit and overdraft provided by financial institutions and with which factoring is usually compared.
15. Бондаренко, О.
Как потерять деньги на факторинге: три вредных совета / О. Бондаренко. – Текст : непосредственный // Финансовый директор. – 2021. – № 11. – С. 34-36. (Шифр в БД: У2883/2021/11)
Abstract: The article discusses erroneous actions that often lead to the supplier company overpaying taxes or incurring additional losses under the contract with the factor.
16. М/58731/5/1
Брагинский М. И.
Договорное право [Текст] / М.И. Брагинский, В.В. Витрянский. – 4-е изд., стер. – М. : Статут, 20 – .
Кн. 5, Т. 1: Договоры о займе, банковском кредите и факторинге ; Договоры, направленные на создание коллективных образований. – 2006. – 735 с. – 3000 экз. – ISBN 5-8354-0345-3
Abstract: This book is a scientific and practical study of several groups of civil law contracts: on loans, loans and factoring (financing for the assignment of monetary claims); contracts aimed at the creation of collective entities. The book contains a scientific analysis of these contracts and other legal relations, as well as a detailed commentary on their regulatory legal provisions and the practice of their application by arbitration courts and courts of general jurisdiction.
17. Бугоев, Х. Б.
Эволюция факторинга и основные инструменты финансирования внешнеторговой деятельности в США / Х. Б. Бугоев. – Text : electronic //Актуальные вопросы современной экономики. – 2020. – № 4. – С. 470-475. – URL: https://www.elibrary.ru/item.asp?id=42917010 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article examines the historical stages of factoring development, the history of the concept of factoring and forfeiting in the USA.
18. Вторыгин А. С.
Факторинг как метод финансирования коммерческих компаний / А. С. Вторыгин. – Text : electronic // Экономика и управление. – 2021. – № 2. – С. 139-144. – URL: https://elibrary.ru/item.asp?id=45657590 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: A characteristic trend in the development of the Russian factoring market has become its synchronization with the international market, the active development of blockchain technologies, the expansion of the number of market participants and the range of services provided as part of the maintenance of factoring transactions. Based on the generalization of theoretical provisions, the practice of the formation of factoring in Russia and in the world, the author comes to the conclusion about the preservation of the potential of factoring as a tool for financing commercial organizations in the context of the development of digital technologies. The increase in demand for factoring services among business entities in a post-market economy will continue, which confirms the expediency of further development of the factoring market and improvement of the technology of factoring transactions.
19. Высокинский, Л. А., Мороз, С. П., Телюкина, М. В.
Практика реализации конструкции «Факторинг» в отечественной правовой системе, предложение новых подходов по регулированию отношений факторинга / Л. А. Высокинский, С. П. Мороз, М. В. Телюкина. – Text : electronic //Вопросы устойчивого развития общества. – 2021. – № 9. – С. 135-139. – URL: https://www.elibrary.ru/item.asp?id=46636935 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article considers the main problems concerning the operation of factoring in the modern legal order. The article considers some problems of judicial practice in the application of this construction, the peculiarities of its legal regulation at the present stage. At the same time, attention is paid to the theoretical and applied component of this category. Two problems of the existence of the factoring structure are distinguished – mixing of indicators of the subject of public relations and monetary default of the buyer of the product to the manufacturer.
20. Д9-05/12592
Гасников, К. Д.
Договор финансирования под уступку денежного требования (факторинг) по праву России и Англии [Текст] / К.Д. Гасников. – М. : Юристъ, 2005. – 126 с. – (Res cottidiana). – 1000 экз. – ISBN 5-7975-0779-X
Abstract: The paper examines the legal problems of regulating relations related to financing for the assignment of monetary claims in Russia and England.
21. Годунов, П. А.
Правовое регулирование факторинга в России / П. А. Годунов. – Text : electronic //Вестник науки. – 2021. – № 3(36). – С. 77-81. – URL: https://cyberleninka.ru/article/n/pravovoe-regulirovanie-faktoringa-v-rossii (дата обращения: 18.07.2022)
Abstract: The paper considers the legal regulation of factoring in Russia, which began to develop rapidly only in the last decade. But at the moment, the legislation clearly regulates all issues of the use of this tool, the operation of the factoring mechanism, the interaction of the parties to the transaction and the specifics of the assignment of monetary claims.
22. Грисюк, Д., Шишкин, Д.
Факторинг в два «плеча» помог сбалансировать денежные потоки: ВТБ-факторинг. Кейс / Д. Грисюк, Д. Шишкин. – Текст : непосредственный // Финансовый директор. – 2020. – № 11. – С. 50-53. (Шифр в БД: У2883/2020/11)
Abstract: The combination of factoring tools has reduced the commercial risks of one of the largest national manufacturers of medicines.
23. Дзодзикова, Ф. В.
Факторинг как вид финансового посредничества в инфраструктурной составляющей функционирования Российского института банкротства / Ф. В. Дзодзикова. – Text : electronic //Экономика и управление: проблемы, решения. – 2018. – Т. 7. – № 12. – С. 112-117. – URL: https://www.elibrary.ru/item.asp?id=36826911 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article considers the peculiarities of factoring development in the Russian Federation as one of the types of financial intermediation, justifies certain advantages for both creditors and debtors as a result of the implementation of processes related to financial intermediation, considers the positive and negative sides of factoring as a type of financial intermediation embedded in the infrastructure environment of the functioning of the Russian institute of bankruptcy.
24. Д10-15/23166
Емельянов, В. Ю.
Развитие деятельности факторинговой компании на российском финансовом рынке / В. Ю. Емельянов. – М. : Экон-Информ, 2015. – 162 с. : ил. – Библиогр.: с. 133-142 (135 назв.). – 100 экз. – ISBN 978-5-9906832-5-9. – Текст : непосредственный.
Abstract: The monograph describes the theoretical foundations of the study of the activities of a factoring company, formulates the problems and prospects for the development of these companies in Russia, names the main stages of the creation and development of factoring companies and the main areas of their control, as well as the use of new products as tools for the development of companies.
25. Ж2-19/66230
Заем, кредит, факторинг, вклад и счет: постатейный комментарий к статьям 807-860.15 Гражданского кодекса Российской Федерации / В. В. Байбак [и др.] ; ответственный редактор А. Г. Карапетов. – Москва : М-Логос : Статус, 2019. – 974, [1] с. – (Комментарии к гражданскому законодательству #Глосса). – Загл. на корешке : Заем, кредит, факторинг, вклад и счет: постатейный комментарий к статьям 807-860.15 ГК РФ. – Авт. на тит. л. не указ. – 1500 экз. – ISBN 978-5-8354-1535-9. – Текст : непосредственный.
Abstract: The commentary is written to help practicing lawyers, judges, scientists and students to navigate the problematic issues of applying the provisions of the Civil Code of the Russian Federation on loan, credit, factoring, deposit and account agreements, taking into account the novelties adopted as part of the reform of the Civil Code of the Russian Federation and entered into force on June 1, 2018. The authors set themselves the task to highlight the maximum number of complex and ambiguous issues of interpretation and application of the amended, unchanged and completely new provisions of the Civil Code of the Russian Federation on these contracts, reflect the accumulated judicial practice of applying these articles and in some cases suggest optimal solutions to the identified conflicts
26. Карпова, В. С.
Модели договора факторинга в гражданском праве / В. С. Карпова. – Text : electronic // Международный журнал гуманитарных и естественных наук. – 2022. – № 3-1. – С. 153-156. – URL: https://cyberleninka.ru/article/n/modeli-dogovora-faktoringa-v-grazhdanskom-prave-rossii (дата обращения: 19.07.2022)
Abstract: The models of factoring contracts that have developed in the modern civil law of Russia are considered. It is shown that the development of civil law norms is taking place in dynamics, taking into account the actual needs of business in the management of receivables, which formed the basis for the formation of several models of factoring contracts that differ in the order of performance of obligations. In the model of sale of receivables, all the rights of claim are transferred to the factor, usually the contract price is lower than the amount of the obligation to the creditor, but the factor bears all the risks associated with the fulfillment of the obligation, except for the creditor's responsibility for its validity. In the model of crediting accounts receivable, it acts only as collateral, the lender is responsible for the actual amount of payment. A factoring agreement can be organized as a management of accounts receivable, in which case the creditor is obliged to provide the factor with documents confirming the obligation, but has the right to withdraw from the factoring agreement.
27. Качкина, К.
4 вопроса про регрессный факторинг, которые изменят ваше мнение о нем / К. Качкина. – Text : electronic // ВТБ факторинг: [сайт]. – Text : electronic. – URL: https://www.vtbf.ru/news/kseniya-kachkina-4-voprosa-pro-regressnyj-faktoring-kotorye-izmenyat-vashe-mnenie-o-nem
Abstract: Over the past 5 years, the share of factoring with the right of recourse in the total portfolio of factors has decreased threefold: from 55% to 17.3%. For many company managers, it seems less profitable and convenient than a non-recourse one, since it assumes the supplier's responsibility to the factor for debt repayment. However, there are no unprofitable tools in factoring, there can only be inappropriate use of them. The article explains in which cases factoring with the right of recourse gives the greatest effect and why it has a chance to return the positions left behind
28. Коновалова, М. А.
Влияние инструмента факторинга на финансовую устойчивость предприятий с позиции ускорения оборачиваемости оборотных средств / М. А. Коновалова. – Text : electronic // Вестник Московского университета им. С. Ю. Витте. Сер.1: Экономика и управление. – 2020. – № 4(35). – С. 46-51. – URL: https://www.elibrary.ru/item.asp?id=44709944 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article examines the peculiarity of the influence of factoring operations on the turnover rate of working capital on the example of 15 companies in the packaging and packaging industry, selected due to the peculiarities of their production process, characterized by minimal seasonal fluctuations and selling products exclusively to wholesale buyers. The main purpose of the study is to determine the degree of influence of factoring operations on the acceleration of the turnover of current assets of the organization, depending on the share transferred to factoring accounts receivable. The results of the study showed that 67% of the companies selected for analysis confirmed the assumption that with an increase in the volume of financing of factoring transactions, the turnover rate of working capital significantly increases, which ultimately makes it possible to determine the presence of a strong inverse relationship between the variables under study.
29. Коньшина, П. Е., Баутина, Е. В., Агафонова, М. С.
Теоретические основы факторинга / П. Е. Коньшина, Е. В. Баутина, М. С. Агафонова. – Text : electronic // Цифровая и отраслевая экономика. – 2021. – № 2(23). – С. 69-75. – URL: https://www.elibrary.ru/item.asp?id=46139255 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article is devoted to the theoretical aspects of factoring. The concept of "factoring" in a narrow and broad sense and the history of its origin are considered, the purpose is identified, the classification of factoring and its organizational structures is disclosed, advantages and disadvantages are identified and the functions of factoring are considered, several types of factoring organizational structures are identified. The differences between factoring in Russia and abroad are also considered; differences, advantages and disadvantages of such concepts as "factoring" and "credit". The authors conducted a risk analysis of a construction company, one of the factoring companies used to study the niche and risks of a company requesting services.
30. Косов, М. Е.
Факторинг как инструмент финансирования малого и среднего бизнеса / М. Е. Косов. – Текст : непосредственный // Финансовая аналитика: проблемы и решения. – 2019. – Т. 12. – № 1. – С. 57 – 71. (Шифр в БД: У3764/2019/12/1)
Abstract: The article presents the main trends in the development of the factoring services market in Russia, identifies solutions to the problem of low growth rates. Unlike large businesses, one of the common problems of small businesses is a shortage of working capital. Factoring has a number of advantages that can increase the turnover rate of products in small and medium-sized businesses. The presence of a number of constraining factors negatively affects the use of this type of activity financing. One of such obstacles is the lack of a regulatory framework regulating and regulating activities in the field of factoring services and the low level of interest of market participants in development. The resolution of these problems will have a positive impact on the activities of organizations in particular and on the economic growth of the country as a whole.
31. Д9-10/73321
Куликов, А. Г.
Факторинг в России: монография / А. Г. Куликов, Т. А. Маханова. – М. : Изд-во РАГС, 2010. – 152 с. – Библиогр.: с. 146-150. – 500 экз. – ISBN 978-5-7729-0499-2 : Б. ц. – В надзаг.: Рос. акад. гос. службы при Президенте Рос. Федерации
Abstract: The formation of the factoring services market in the Russian Federation is considered. The detailed characteristics of various types of factoring, the main types of factoring companies are given, the peculiarities of the development of the regional factoring market are shown. The prospects and possible directions of factoring relations in Russia are shown
32. Леднев М. В.
Современные методы снижения рисков факторинговых операций: перспективы внедрения и применения / М. В. Леднев. – Text : electronic // Управление финансовыми рисками. – 2020. – № 4. – С. 272–278. – URL: https://grebennikon.ru/article-tj3v.html (дата обращения: 21.07.2022)
Abstract: The purpose of the article is to study specific risk reduction tools for factoring companies. The relevance of the topic is confirmed by the need to apply modern approaches to risk management in the current conditions. The objectives of the author's research are to substantiate various mechanisms for reducing the risks of factoring operations, as well as to study interaction with electronic platforms (marketplaces) from the perspective of risk management.
33. Леднев М. В.
Система управления рисками в факторинговой компании: построение и повышение конкурентоспособности / М. В. Леднев. – Text : electronic // Управление финансовыми рисками. – 2018. – № 4. – С. 296–306. URL: https://grebennikon.ru/article-nwoz.html (дата обращения: 21.07.2022)
Abstract: The article discusses the main parameters of the risk management system in a factoring company. The author cites various risks inherent in the activities of such companies and methods of minimizing them, describes the principles of building this system.
34. Леднев М.В.
Выбор фактора и оценка стоимости услуг факторинга для клиента / М. В. Леднев. – Text : electronic // Управленческий учет и финансы. – 2016. – № 2. – С. 150–157. – URL: https://grebennikon.ru/article-9wus.html (дата обращения: 21.07.2022)
Abstract: For companies that have decided to use factoring services, the most important issues are usually the correct choice of a factoring company or factor bank and the assessment of the real cost of factoring services. This article discusses practical aspects that are important when using the service and can influence the choice of the client.
35. Малина, А. В.
Развитие и совершенствование механизмов факторинга в России на основе внедрения системы BLOCKCHAIN / А. В. Малина. – Text : electronic // Молодежь и XXI век – 2017: материалы VII Междунар. молодеж. науч. конф., 21-22 февр. 2017 г.: в 4 т. / Юго-Зап. гос. ун-т [и др.]; отв. ред. А. А. Горохов. – Курск: Унив. кн., 2017. – Т. 1 : Экономика. Юриспруденция. – 2017. – С. 172-176. – URL: https://www.elibrary.ru/item.asp?id=28877755 (дата обращения: 21.07.2022). – Access mode: for authorization. users. (Шифр в БД: М/71346/1)
Abstract: This article examines the current state of factoring in Russia. The advantages of this mechanism for enterprises seeking to accelerate the turnover of accounts receivable are listed. The application of factoring services in PJSC Gazprom Gas Distribution Vladimir is analyzed. The article proposes to revise the factoring mechanism based on the use of innovative Blockchain technology, which will speed up the workflow between counterparties, reduce the time and cost of factoring services, which will have a positive impact on the company's income
36. Д9-07/36911
Масюкова, Л. В.
Факторинговые операции коммерческих банков: сущность, проблемы и перспективы развития [Текст] / Л. В. Масюкова, Н. А. Пономарева, А. В. Филимонов. – Хабаровск : [б. и.], 2007. – 124 с. : ил. – Библиогр.: с. 121-124. – 700 экз. – ISBN 978-5-7823-0314-3 : Б. ц. – В надзаг.: Хабар. гос. акад. экономики и права
Abstract: The monograph examines: the essence of factoring operations and their significance; classification of factoring transactions and their characteristics; the practice of conducting factoring operations on the example of LLC "Primerbank" and their detailed consideration; the effectiveness of factoring.
37. Мищенко А. В., Кошелев П. С.
Оптимизация факторинговых портфелей в логистике / А. В. Мищенко, П. С. Кошелев. – Text : electronic // Логистика сегодня. – 2018. – № 1. – С. 34-40. – URL: https://grebennikon.ru/article-7pck.html (дата обращения: 21.07.2022)
Abstract: The article considers a set of models for optimizing the portfolio of factoring contracts in logistics, taking into account uncertainty and risk. The developed models provide for the maximum possible amount of financing, the maximum allowable value of the transaction risk, the profit received by the factoring company for documentary services. The authors present to readers a computational scheme based on the method of branches and boundaries, which allows to form an optimal portfolio of factoring contracts.
38. Мустакимова, Г. И.
Применение факторинга, как меры повышения платежеспособности и снижения риска банкротства предприятия / Г. И. Мустакимова. – Text : electronic //Вестник современных исследований. – 2020. – № 1-5(31). – С. 28-33. – URL: https://www.elibrary.ru/item.asp?id=42867023 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: Within the framework of the development of the market economy today, or rather, it would be more accurate to say "its deceleration" and the crisis, both in the financial and industrial spheres and very high competition, the assessment of the prevention of bankruptcy of the company becomes especially relevant. The main countermeasures aimed at preventing the bankruptcy of the company can be measures aimed at increasing the liquidity of the company, restoring financial independence from borrowed sources; improving the efficiency of the use of working capital; increasing current assets. In order to strengthen the financial condition of Uralstroyneft LLC, based on the analysis carried out, the article proposes to introduce such an event as factoring.
39. Панова, Е. А.
Применение факторинга малыми и средними предприятиями и влияние на него развития информационных технологий / Е. А. Панова. – Text : electronic //Государственное управление. Электронный вестник. – 2020. – № 80. – С. 129-150. – URL: https://www.elibrary.ru/item.asp?id=43933756 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract:. In this article, factoring is considered as an economic solution consisting in the immediate generation of funds and necessary in cases where their lack can have a detrimental effect on business. The methodological basis of the study is the concepts of system, factor and statistical analysis. The proposed methodological framework is aimed at substantiating the importance of factoring as a tool that contributes to solving the problems of shortage of financial resources and insufficient liquidity, as well as overcoming cash gaps that arise in the activities of small and medium-sized enterprises. Due to the ubiquity of computer technologies, the solution to the problem of freezing funds in accounts receivable is increasingly flowing into the online plane, however, the issue of involvement of small and medium-sized businesses in electronic financing requires attention from the state. The study is of practical interest for small and medium-sized enterprises from the point of view of a systematic assessment of the pros, cons and applicability of factoring, including electronic, in their activities.
40. Покаместов И. Е., Леднев М. В., Ананкина Ю. А.
Возможности синергии кредитных организаций и факторинговых компаний в современных реалиях финансово-кредитной системы РФ / И. Е. Покаместов, М. В. Леднев, Ю. А. Ананкина. – Text : electronic // Управленческий учет и финансы. – 2019. – № 2. – С. 82–90. – URL: https://grebennikon.ru/article-zg8k.html (дата обращения: 21.07.2022)
Abstract: The article assesses the current state of the Russian factoring market and considers its prospects, as well as suggests models of effective interaction of banking and credit institutions with factoring companies.
41. Самусева, В. В.
Рынок факторинга в России и международный факторинг: практика применения факторинговых операций / В. В. Самусева. – Text : electronic // Аллея науки. – 2020. – Т. 1. – № 8(47). – С. 156-160. – URL: https://www.elibrary.ru/item.asp?id=44000804 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article presents the concept of factoring and the effect of the market of this type of services in Russia and international factoring. An analytical overview of the factoring operations market is provided
42. Соболев, Д. В.
Факторинг как краткосрочный внешний источник финансирования деятельности организаций в рамках международного торгового права / Д. В. Соболев. – Text : electronic //Научно- практические исследования. – 2020. – № 5-7(28). – С. 47-58. – URL: https://www.elibrary.ru/item.asp?id=42866880 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: This article defines the place of factoring in the system of sources of financing of organizations, defines it, reveals the essence and procedure for concluding a factoring agreement. Its positive aspects are evaluated, a distinction is made with similar sources of funding. Various types of factoring are analyzed and classified, the most prominent of them are schematically illustrated. Their applicability in the framework of foreign trade is evaluated. The international legal regulation of this agreement is being studied, issues of the application of conflict of laws legislation are being raised. Certain controversial legal aspects are raised, conclusions are formulated.
43. Суслов, В. Д.
Модель цифровизации управленческих решений в имущественном факторинге государственного сектора / Д. В. Суслов. – Text : electronic // RUSSIAN ECONOMIC BULLETIN. – 2021. – Т. 4. – № 2. – С. 233-237. – URL: https://www.elibrary.ru/item.asp?id=45834301 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: In today's conditions of formation and development of the digital economy sector, it is necessary and important to develop scientifically sound mechanisms of state regulation aimed at stimulating, supporting and regulating the processes of digitalization. Now the digital economy sector in the country is non-widespread and is at the initial stages of its formation. At the same time, the development of digital technologies and digitalization of traditional industries and spheres of the country's economy is possible provided that the state develops and implements a system of measures aimed at creating a favorable socio-economic, legal, and institutional environment in the digital economy sector. Accordingly, the state regulation of this sector embodies the purposeful influence of the state in the field of digital economy management in order to provide economic processes with consistency and direction, in accordance with certain strategic goals, objectives and socio-economic interests of the country in order to ensure its effective, dynamic, socio-economic development.
44. Харин, В. И.
Факторинг как форма кредитования / В. И. Харин. – Text : electronic // Вопросы российской юстиции. – 2021. – № 14. – С. 355-362. – URL: https://cyberleninka.ru/article/n/faktoring-kak-forma-kreditovaniya (дата обращения: 19.07.2022)
Abstract: The article discusses doctrinal opinions in favor of recognizing a factoring contract as a special type of lending. At the moment, the factoring contract occupies an independent place in the system of civil law contracts (Chapter 43 of the Civil Code of the Russian Federation). The author believes that if we recognize the fact that the financing of a client under a factoring agreement is carried out by a factor according to the rules on a loan or loan (Chapter 42 of the Civil Code of the Russian Federation), then in this case it is possible to directly regulate the relevant legal relations by the rules on the loan agreement and the loan agreement.
45. Штаф, О. А.
Состояние и тенденции развития факторинга / О. А. Штаф. – Text : electronic //Экономика и бизнес: теория и практика. – 2021. – № 4-2(74). – С. 254-258. – URL: https://cyberleninka.ru/article/n/sostoyanie-i-tendentsii-razvitiya-faktoringa (дата обращения: 18.07.2022)
Abstract: Factoring in modern Russia is at the most important stage of its development. The purpose of its application is to reduce the risks of enterprises of various types of activity. This area is considered one of the oldest forms of business financing, but this area is little studied in the Russian economy. The article examines the state and trends of factoring development, identifies problems and identifies prospects.
46. Д10-14/15735
Шумаков, П. В.
Проектирование технологий операционной поддержки факторинговых операций в автоматизированной системе аналитического учета кредитной организации / П. В. Шумаков, И. Я. Львович ; Воронеж. ин-т высоких технологий. – Воронеж : Науч. кн., 2014. – 291 с. : ил. – 1000 экз. – ISBN 978-5-4446-0504-2 : Б. ц. – Текст : непосредственный.
Abstract: The monograph analyzes the use of information technologies in banking, in particular, in supporting factoring operations in the automated analytical accounting system of a credit institution.
47. Н/18943/1
Экспертиза рынка факторинга [Текст] : энциклопедия. – М. : Эксперт РА, 2008 – Вып. 1. – 2008. – 217 с. – 5000 экз. – Б. ц.
Abstract: The book is an analysis of the results of the factoring market for the year, raises issues of legislative regulation of factoring. The purpose of the publication is to promote the development of the factoring market, the discovery of its potential. On the pages of the publication, the reader will learn and be able to compare the history of the development of factoring in Russia and the world, to note the features that are inherent in the Russian factoring market today. The encyclopedia is intended for company executives as an annual body of knowledge necessary for effective business conduct.
ACCOUNTS RECEIVABLE MANAGEMENT
48. Глущенко, Т. Е., Буш, В. Г., Ходаринова, Н. В.
Факторинг как инструмент учета и управления дебиторской задолженностью современного предприятия / Т. Е. Глущенко, В. Г. Буш, Н. В. Ходаринова. – Text : electronic // Экономика и предпринимательство. – 2019. – № 1(102). – С. 915-920. – URL: https://www.elibrary.ru/item.asp?id=37027841 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article considers factoring as a process of assignment or transfer of receivables, that is, the debt of one firm to another. Delays in payment are a real business problem: costs increase many times; the stability of the organization decreases; the pace of development slows down; additional difficulties are created to achieve market goals. It is shown that the use of this operation is advisable to reduce accounts receivable, repay accounts payable at the expense of released funds and, as a result, the rapid turnover of current assets.
49. Д9-10/66029
Кулешова, А. И., Вельм, М. В.
Управление дебиторской задолженностью / А. И. Кулешова, М. В. Вельм. – Text : electronic // Экономика и бизнес: теория и практика. – 2021. – № 3-2(73). – С. 34-38. – URL: https://cyberleninka.ru/article/n/upravlenie-debitorskoy-zadolzhennostyu-2 (дата обращения: 19.07.2022).
Abstract: The relevance of this topic is manifested in the fact that the occurrence of receivables and proper management can ensure the effective operation of the enterprise. To do this, an analysis of accounts receivable by the timing of occurrence was carried out. To assess the probability of receiving funds from debtors, it is necessary to analyze the hopelessness of debts by the timing of occurrence. Based on the results obtained, factoring will be the best option for reducing accounts receivable. As a result of the factoring operation, the amount of the company's accounts receivable will decrease.
50. Леднев, М.
Пошаговый алгоритм передачи дебиторки на факторинг / М. Леднев. – Текст : непосредственный // Финансовый директор. – 2022. – № 4. – С. 46-49. (Шифр в БД: У2883/2022/4)
Abstract: The article discusses algorithms for transferring accounts receivable to factoring; tools in EXCEL and instructions: how to form a portfolio of debtors to transfer to a factor
51. Лобова, А. А., Аджиева, А. Ю., Дикарева, И. А.
Факторинг как инструмент управления дебиторской и кредиторской задолженностью / А. А. Лобова, А. Ю. Аджиева, И. А. Дикарева. – Text : electronic //Аллея науки. – 2018. – № 9(25). – С. 274-280. – URL: https://www.elibrary.ru/item.asp?id=36526030 (дата обращения: 18.07.2022). – Access mode: for authorization. users.
Abstract: The article is devoted to factoring as a tool for managing accounts receivable and accounts payable, as well as its basic concepts, types and forms are considered.
52. Д10-13/4354
Усанов, А. Ю.
Управление дебиторской задолженностью и использование факторинга [Текст] / А. Ю. Усанов, Н. П. Фефелова, О. В. Мощенко. – М. : [б. и.], 2013. – 167 с. : ил. – Библиогр.: с. 161-165. – 1000 экз. – ISBN 978-5-206-00872-2 : Б. ц.
Abstract: The monograph presents the materials of scientific research on the problems of accounts receivable management and the use of factoring. Theoretical and methodological issues of accounts receivable management, factoring operations in the Russian Federation are considered. The methodology for evaluating the effectiveness of factoring in the financial management of receivables is given and the directions for improving the management of receivables are considered.
53. Утяшова, О. В.
К вопросу развития факторинга как источника финансирования деятельности предприятий / О. В. Утяшова. – Text : electronic // Московский экономический журнал. – 2021 – URL: https://cyberleninka.ru/article/n/k-voprosu-razvitiya-faktoringa-kak-istochnika-finansirovaniya-deyatelnosti-predpriyatiy
Abstract: The article presents the concept of factoring and the state of the market for this type of services in Russia. An analytical overview of the factoring operations market is provided. The largest companies providing factoring services in the context of the industry portfolio are presented. The reasons hindering the development of factoring are identified and recommendations for its development are given.
54. Д9-08/42675
Хромов, М. Ю.
Дебиторка. Возврат, управление, факторинг [Текст] / М. Ю. Хромов. – СПб. [ и др.] : Питер, 2008 (СПб.). – 204 с. – (Практика менеджмента). – Библиогр.: с. 203-204. – 3000 экз. – ISBN 978-5-91180-849-5
Abstract: After studying the book, you will be able to analyze accounts receivable and build a rational system for its management – both in the company as a whole, and at the level of the sales department and each seller in particular. Effective methods of repayment of existing debts are given, methodologies for managing them at the stage of offering, concluding a contract, delivering goods and receiving money are given. The publication will be of interest to managers and owners of companies, financial directors, heads of sales departments, credit specialists, accountants and employees involved in the procedure for monitoring the fulfillment of financial obligations.
55. Шурыгина, И. Г.
Управление дебиторской задолженностью на предприятиях / И. Г. Шурыгина. – Text : electronic // Управленческий учет и финансы. – 2016. – № 1. – С. 2–10. – URL: https://grebennikon.ru/article-gzzw.html (дата обращения: 21.07.2022)
Abstract: The article offers recommendations on working with accounts receivable at non-financial sector enterprises, considers options for monitoring accounts receivable and its restructuring. The author puts forward proposals for the creation of a credit committee at the enterprise and presents to the readers a methodology for determining the factors affecting the duration of the turnover of accounts receivable.
56. Д10-20/85488
Адамова, К. Р.
Институционализация и конкуренция в сфере коммерческого кредита в цифровой экономике / К. Р. Адамова, М. В. Леднев, И. Е. Покаместов. – Москва : Экон-Информ, 2020. – 204 с.: ил. – Библиогр.: с. 171-200. – 900 экз. – ISBN 978-5-907233-62-1 : 260 р. – Текст (визуальный): непосредственный.
Abstract: The educational publication deals with topical issues of the development of commercial lending in the digital economy, with special attention paid to competition and institutionalization. For students of credit and financial specialties of universities, masters in the direction of "Economics" and graduate students in the specialties of the economic profile.
57. Д10-20/84958
Баяндурян, Г. Л.
Банковские операции и банковский надзор : учебное пособие / Г. Л. Баяндурян, Е. С. Тищенко, Е. Я. Костышина ; Министерство науки и высшего образования Российской Федерации, Кубанский государственный технологический университет. – Краснодар : КубГТУ, 2020. – 251 с.: ил. – Библиогр.: с. 248-251 (52 назв.). – 100 экз. – ISBN 978-5-8333-0990-2. – Текст (визуальный) : непосредственный.
Abstract: The legal and organizational foundations of the formation and development of commercial banks are considered, their role in the accumulation and mobilization of loan capital is shown, the main elements of banking supervision are revealed. The structure of the textbook provides the study of active, passive and advisory-intermediary banking operations, the activities of banks in the securities market and the foreign exchange market, modern features of banking supervision. The textbook is intended for students of specialty 38.05.01 Economic security (specialization " 1 "Economic and legal provision of economic security") of all forms of education, as well as for those who are interested in banking issues.
58. Герасимова, Е. Б.
Финансовый анализ. Управление финансовыми операциями : учебное пособие / Е. Б. Герасимова, Д. В. Редин. – Москва : ФОРУМ : ИНФРА-М, 2021. – 192 с. – (Высшее образование: Бакалавриат). – ISBN 978-5-91134-890-8. – Text : electronic. – URL: https://znanium.com/catalog/product/1290955 (дата обращения: 23.07.2022). – Access mode: by subscription.
Abstract: The textbook contains exercises to consolidate the skills of financial analysis, questions for self-control, illustrative material, recommendations for the study of literature on the problem of analysis and financial management. The manual is intended for students of higher educational institutions studying in the bachelor's degree in the direction of training "Management", as well as for students of other training areas interested in the basic methodological approaches to the analysis of the company's finances both from the position of its managers and from the position of external stakeholders (banks, capital investors, insurance companies, etc.), will be it is useful for students of economic specialties, teachers, as well as a wide range of readers of business literature
59. Ивасенко, А. Г.
Факторинг : учебное пособие / А.Г. Ивасенко, Я.И. Никонова. – Москва : КноРус, 2021. – 220 с. – ISBN 978-5-406-08691-9. – URL: https://book.ru/book/940481 (дата обращения: 23.07.2022). – Text : electronic.
Abstract: The textbook introduces the reader to a popular, but little–known form of banking operations in Russia and a method of financing working capital in business - factoring. The manual provides a detailed analysis of the current state of the factoring services market in our country, trends and prospects for its development, taking into account the peculiarities of the modern economic situation. The presented schematic material, calculations, sample documents allow us to understand the mechanism of action of factoring and the basic principles of its use.
For students, undergraduates, postgraduates and teachers of economic universities, financial directors and managers of enterprises, bank employees, specialists and consultants in financial management and accounts receivable.
60. Казимагомедов, А. А.
Банковское дело: организация деятельности центрального банка и коммерческого банка, небанковских организаций: Учебник / Казимагомедов А. А. – Москва : НИЦ ИНФРА-М, 2018. – 502 с. – (Среднее профессиональное образование) ISBN 978-5-16-013890-9. – Text : electronic. – URL: https://znanium.com/catalog/product/960104 (дата обращения: 17.07.2022). – Access mode: by subscription.
Abstract: The textbook comprehensively covers the issues of theory and practice of banking, examines in detail the activities of central and commercial banks, non-banking organizations. The training material is based on Russian and foreign experience. Control and test tasks are also given, the latest changes and additions to regulatory legal acts regulating the activities of banking and non-banking organizations are taken into account. The textbook is intended for students of secondary vocational educational institutions, postgraduate students, as well as employees of banks and non-banking organizations.
61. Масленкова, О. Ф.
Оценка стоимости предприятия (бизнеса) : учебное пособие / О. Ф. Масленкова. – Москва : КноРус, 2021. – 287 с. – ISBN 978-5-406-08508-0. – URL: https://book.ru/book/940438 (дата обращения: 23.07.2022). – Text : electronic.
Abstract: The book examines the concept of borrowers' creditworthiness in bank risk management and the assessment of creditworthiness as a stage of qualitative assessment of credit risk in the process of managing it. In this aspect, the methods of assessing the creditworthiness of banks, enterprises, individuals in the implementation of traditional lending and in the provision of banking services such as overdraft lending and factoring are given. The technique of reserving and limiting as the main methods of credit risk management based on the assessment of the creditworthiness of the bank's borrowers is highlighted.
For bank employees, students, postgraduates and teachers of higher educational institutions.
62. Международный бизнес : учебник / В. К. Поспелов, Н. Н. Котляров, Н. В. Лукьянович [и др.] ; под ред. д-ра экон. наук В. К. Поспелова. – 2-е изд., перераб. и доп. – Москва : ИНФРА-М, 2022. – 379 с. – (Высшее образование: Бакалавриат). – DOI 10.12737/1014638. – ISBN 978-5-16-015010-9. – Text : electronic. – URL: https://znanium.com/catalog/product/1014638 (дата обращения: 17.07.2022). – Access mode: by subscription.
Abstract: The textbook outlines current trends in the development of international business in the context of the globalization of the world economy. The presentation of educational material and tasks for independent work of students are based on the principles of a competence approach. Chapter 11: "Factoring in international business". Prepared in accordance with the federal state educational standards of higher education of the latest generation in the field of preparation 38.03.01 "Economics" for the profiles "World economy and international business", "Foreign economic activity". For students and teachers of economic universities, researchers and practitioners, as well as anyone interested in the problems of international business and foreign economic activity.
63. Д10-21/92060
Основные методы финансово-кредитных расчетов : учебное пособие / Министерство науки и высшего образования Российской Федерации, Кубанский государственный университет (КубГУ) ; составители: Желтоносов В. М. [и др.]. – 3-е изд., доп. – Краснодар : Новация, 2021. – 166 с.: ил. – Библиогр.: с. 162-164 (19 назв.). – 500 экз. – ISBN 978-5-00179-111-9. – Текст (визуальный): непосредственный.
Abstract: The main methods of financial and credit calculations used in financial practice are considered. Financial calculations carried out in the course of financial transactions relate to methods of statistical analysis of financial and credit phenomena and processes. The main attention is paid to the disclosure of the possibility of quantitative measurement of the main financial and credit phenomena and operations. Examples of solving typical tasks and exercises are presented, tasks for independent work of students, a glossary are given. Calculation examples performed in the classroom and as independent work are close to the practice of financial management. The manual is intended for students of economic specialties of higher educational institutions, practitioners of the financial and credit sphere.
64. Д10-21/95416
Павлова, Л. Н.
Финансовый и налоговый менеджмент цифровой геоэкономики: учебник / Л. Н. Павлова; Министерство науки и высшего образования Российской Федерации, Российский экономический университет имени Г. В. Плеханова (ФГБОУ ВО "РЭУ им. Г. В. Плеханова"). – Москва : РЭУ им. Г. В. Плеханова, 2021. – 288 с. : ил. – Библиогр.: с. 278-281 (75 назв.). – 100 экз. – ISBN 978-5-7307-1698-8. – Текст (визуальный): непосредственный.
Abstract: In a new perspective, the theory of financial and tax management in the conditions of digitalization and globalization of the world economy, its basic concepts and definitions, functions, principles, role and tasks are considered, taking into account the history of development and the impact of factors 4IR. The practice of applying financial and tax management in digital geo-economics, as well as tools and mechanisms for its implementation in various organizational and legal formats, in small and medium-sized businesses, is analyzed. The process of managing the financial support of entrepreneurship, including using various sources and forms of financing, such as credit, leasing, trust, factoring, is disclosed. The management of savings, investments, emission, risks, as well as the global securities market, financial planning, project financing, foreign investments, investment modeling are studied. For undergraduate students, specialists and undergraduates studying in all areas of training and all specialties, specialists, beginners and advanced businessmen.
65. Покаместов, И. Е.
Факторинг : рабочая тетрадь / И. Е. Покаместов. – Москва : Евразийский открытый институт, 2012. – 334 c. – ISBN 978-5-374-00605-6. – Text : electronic // Цифровой образовательный ресурс IPR SMART : [сайт]. – URL: https://www.iprbookshop.ru/14651.html (дата обращения: 11.07.2022). – Access mode: for authorization. users
Abstract: Factoring is a complex of financial services provided by the bank to the client in exchange for the assignment of receivables.
66. Покаместов, И. Е.
Факторинг : учебное пособие / И. Е. Покаместов, М. В. Леднев. – 2-е изд., испр. и доп. – Москва : ИНФРА-М, 2023. – 132 с. + Доп. материалы [Электронный ресурс]. – (Высшее образование: Бакалавриат). – DOI 10.12737/1058317. – ISBN 978-5-16-015797-9. – Text : electronic. – URL: https://znanium.com/catalog/product/1893763 (дата обращения: 21.07.2022). – Access mode: by subscription.
Abstract: The history of the origin and development of factoring operations, their classification, the mechanism of factoring as a way of financing the company's working capital, models of international factoring, risk management of this type of business, legal aspects of factoring in the Russian Federation, the current state of the factoring market in the world are considered. Special attention is paid to the functioning of a factoring company – its organizational structure, principles of working with clients, automation of factoring operations. The electronic component of the textbook includes: a workshop on the study of the discipline "Factoring"; a guide to the study of the discipline "Factoring"; a glossary. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students, postgraduates and teachers of economic universities, employees of financial and credit institutions, heads of enterprises of all forms of ownership.
67. Солдатова А. О.
Факторинг и секьюритизация финансовых активов / А.О. Солдатова. – Москва : ВШЭ, 2013. – 604 с. – ISBN 978-5-7598-0874-9. – URL: https://publications.hse.ru/mirror/pubs/share/folder/ef0lpruqjk/direct/95274587 (дата обращения: 25.07.2022). – Text : electronic. (Шифр в БД: Ж2-13/55506)
Abstract: The textbook presents a comprehensive theoretical analysis and practical tools for the use of innovative financial instruments – factoring and securitization of financial assets. Factoring or financing for the assignment of a monetary claim is a new institution of civil law, and the concept of "securitization" is not defined in Russian law at all. Therefore, special attention is paid in the book to the analysis of the legal nature of these instruments, their comparison with other related financial instruments, identification of patterns and fundamental differences common with traditional sources of financing. The economic essence, conditions, principles of operation and features of structuring transactions are revealed. There are many examples from world practice, statistical data and reference materials. For students, postgraduates of economic universities, students of higher schools of business and management, teachers of finance and economics, as well as for specialists engaged in economic, financial and legal activities, employees of federal and regional government bodies.
68. Чурсин, А. А.
Внешнеэкономическая деятельность организации : учебник / А. А. Чурсин, С. Ю. Муртузалиева. – Москва : ИНФРА-М, 2020. – 332 с. – (Высшее образование: Магистратура). – ISBN 978-5-16-013219-8. – Text : electronic. – URL: https://znanium.com/catalog/product/1034190 (дата обращения: 17.07.2022). – Access mode: by subscription.
Abstract: The textbook includes basic material on foreign economic activity, taking into account both the needs and specifics of Russian enterprises and foreign practice. The textbook deals with practical issues of foreign economic activity of the enterprise, which today have an increasing impact on the effectiveness of foreign economic operations. Chapter 9.5: "Factoring in foreign economic activity". Meets the requirements of the Federal State Educational Standard of Higher Education of the latest generation. For students, postgraduates and university teachers, students of business schools who train personnel in international business; it can be recommended to managers and specialists of firms, as well as those who are interested in foreign economic activity.
69. Шаталова, Е. П.
Оценка кредитоспособности заемщиков в банковском риск-менеджменте : учебное пособие / Е. П. Шаталова, А. Н. Шаталов. – Москва : КноРус, 2021. – 166 с. – ISBN 978-5-406-08860-9. – URL: https://book.ru/book/941533 (дата обращения: 13.07.2022). – Text : electronic.
Abstract: The concept of borrowers' creditworthiness in banking risk management and creditworthiness assessment as a stage of qualitative assessment of credit risk in the process of its management are considered. The methods of assessing the creditworthiness of banks, enterprises, individuals in the implementation of traditional lending and in the provision of banking services such as overdraft lending and factoring are given. The technique of reserving and limiting – the main methods of credit risk management based on the assessment of the creditworthiness of the bank's borrowers - is highlighted.
For undergraduate and graduate students, graduate students and teachers of higher educational institutions, as well as for bank employees.
70. Д11-21/223
Швейкин, И. Е.
Факторинг : учебное пособие / И. Е. Швейкин ; СГТУ имени Гагарина Ю. А., Финансы и банковское дело. – Изд. 2-е. – Саратов : КУБиК, 2021. – 201 с. : ил. – Библиогр.: с. 143-147 (58 назв.). – 500 экз. – ISBN 978-5-91818-804-0: 260 р. – Текст (визуальный) : непосредственный. (Шифр в БД: Д10-19/79564 (1е изд.))
Abstract: The textbook consists of an introduction, four chapters, a conclusion, a list of references, and appendices. It contains generalized theoretical and practical information about factoring, the domestic and foreign experience of such transactions is considered. The financial component of factoring services is considered. It is intended for students, teachers of economic universities and faculties, employees of the banking system, the real sector of the economy. The textbook can be used in the preparation of students of professional retraining and advanced training programs.
Online services