Today, factoring operations become a large economy of many countries as nonpayment issues payments between enterprises become more acute. He is accompanied by a significant banking risk but also high profit and becomes an effective instrument of financial marketing. Factoring operations are good suppliers out relatively large number of deliveries in groups that have a occasional business or dispersed customers and as a result, encountering difficulties in collecting receivables. This led to expansion of factoring, conducted by specialized units or as components in business operations of banks.