Računovodstveno evidentiranje faktoring poslovanja

master's thesis

• Title (english): Accounting treatment of factoring business
• Author: Dominik Frančić
• Mentor: Vesna Vašiček (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-01-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Snaga svakog poduzeća prvenstveno se očituje u osiguranju nesmetanog poslovanja i
redovnom izvršavanju njegovih obveza. Rastuća konkurencija i značajne promjene tržišnih
uvjeta dovele su do toga da poduzeća sve češće koriste mogućnosti odgode plaćanja odnosno
svojevrsnog kreditiranja kupaca za prodane proizvode i usluge. Kupci pod utjecajem različitih
čimbenika imaju tendenciju kasniti s podmirenjem svojih obveza, što dobavljačima može
uzrokovati nestabilnost poslovanja i probleme s likvidnošću. U suvremenom poslovanju, kao
jedno od rješenja za ovakve probleme, poduzeća nalaze faktoring kao alternativni model
kratkoročnog financiranja. Faktoring je takav oblik financijskog i pravnog posla prilikom kojega
faktoring društvo sporazumnim ugovorom o faktoringu i cesijom otkupljuje potraživanja
klijenta osiguravajući im tako trenutni priljev novčanih sredstava za neometano daljnje
poslovanje. U prvom dijelu rada, cilj je kroz teorijski pristup objasniti i definirati pojam
faktoringa i njegovih ključnih značajki, odrediti njegove vrste te zakonodavni okvir povezan s
njim. Cilj drugog dijela rada je računovodstvenom evidencijom knjiženja procesa pojedinih
oblika faktoringa prikazati tijek i funkcioniranje poslovanja unutar faktoring društva.

Abstract (english)

The strength of every company is primarily manifested in ensuring smooth operations and
regular performance of all its obligations. Growing competition and significant changes in
market conditions have led to the fact that companies increasingly resort to the possibility of
delaying payment as a kind of customer credit for sold product and services.Influenced by
various factors, customers tend to late with payment of their obligations, which can cause
business instability and liquidity problems for suppliers . In modern business, as one of the
solutions for such problems, companies find factoring as a short-term alternative financing
model. Factoring is a form of financial and legal business in which the factoring company buys
the client's claims through an agreement on factoring and cession, providing them with an
immediate flow of funds for the uninterrupted further functioning of the business. In the first
part of this work, the aim is through a theoretical approach explain and define the concept of
factring work and its key features, determine its types and the legislative framework
associated with it. The aim of the second part of this worik is to show the flow and functioning
of the business withih the factoring company through the accounting treatment of the process
of the several forms of factoring.

• Keywords: faktoring; financiranje; otkup potraživanja; likvidnost; ugovor o faktoringu; cesija; računovodstvena evidencija
• Keywords (english): factoring; financing; purchase of receivables; liquidity; factoring agreement; cession; accouting treatment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:660295
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-01-24 19:24:48