FACTORING AS A TOOL FOR MANAGING RECEIVABLES AND PAYABLES IN THE CONTEXT OF RISK-BASED MANAGEMENT
The article discusses the main forms of factoring, the essence of receivables and payables. In addition, the article discusses the main aspects that prove the attractiveness of the use of factoring by small and medium-sized businesses in terms of optimizing and restructuring the amounts of receivables and payables in an unstable economic situation.