Analytical issues of formation of the financial strategy of the organization

Selling goods, providing services and performing work on credit is both a competitive advantage of the organization and an additional risk factor. In this regard, factoring acts as an alternative to bank lending a tool to solve the problem of a lack of working capital. The article considers the advantages of factoring, the process of its implementation, analyzes the dynamics of the factoring market in general and in the segment of small and medium-sized businesses, suggests measures to expand the use of this tool in Russia.