ACCOUNTING OF FACTORING OPERATIONS IN EXPORTING COMPANIES

Annotation: The use of factoring operations in the export processing of agricultural products leads to the economic stabilization of the enterprise. The fact that payments are made at the expense of factoring operations at the enterprise upon delivery of products reduces the enterprise's obligations to debtors and serves to ensure the continuity of the processing process. This article examines the importance of this issue, international experience and practice in Uzbekistan.

Key words: investment, export, agriculture, drying of agricultural products, the use of factoring operations in export.