Factoring as a financing tool for accounts receivables and its effect on company's financial structure

At the present financial function, is one of the essential issues on enterprises durations. Due the supply and demand the source needs on time and resolve risk of non. Collectability of debts receivable, the enterprises that serve goods and services both domestic and foreign have applied for alternative financial methods. This study has been prepored with the technic of historical method and source review. It is not based on the policies on sale on credit in the enterprises in which application of effective policy on the management of debts receivable is applied. The industrial canditions in the area of activity, the quality of the goods and services, consumers ability to pay, legal conditions in the country are among the factor that factoring that became important in 1980 and following years, importance gradualiy. Factoring transactions are essential to enable cash flow by transfering of enterprises short and medium term claims.