Belyakova A.I.

Purpose. Identify and justify the economic efficiency of the use of factoring in the enterprise. Methods. The article such scientific methods were used, such as experiment, statistical and comparative analysis. Also used the methods of empirical analysis, economic analysis and management, as well as the tabular methods of visual presentation of the results Results. Studies have shown that in most cases, factoring is an effective tool of financial management, which allows you to deal with overdue accounts receivable and to improve the final financial figures. At the same time, compare the results of using factoring for companies with a variety of features allows you to conduct activities to give preference to debt management tool that brings a greater impact at the lowest cost. These practical and methodological results of the study may be important for large enterprises, small and medium enterprises in order to optimize financial performance. Scientific novelty. The paper presents one of the ways of increasing the basic indicators of the company's turnover by working with receivables and payables. In the conditions of financial instability constant maturity issues receivables ( overdue in particular) come to the fore. In this case it claims work is not enough, because the debtors check, even with the presentation of pre-trial requirements can improve payment discipline. In the article on the actual performance of facilities in the necessity of factoring and calculated economic efficiency of this choice. This focuses on how to use the resulting benefits to create even greater economic benefit.