Received 04.02.2019, Revised 13.05.2019, Accepted 26.06.2019
Risk management involves both preventive measures for the prevention and risk avoidance or risk reduction, and measures to eliminate the negative effects of the business risks that have been realized (actual risks, actual ones). In the article the methods of risk management of the factoring company are considered and, as a result, the order (algorithm) of application of such methods is developed. For each method of risk management of factoring business, its accounting component is determined, which will facilitate further research into the development of risk management accounting for the factoring company
actoring; factoring business; risk; consequences of the risk; management; accounting