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Czech export factoring possibilities
Matyáš, David ; Černohlávková, Eva (advisor) ; Němcová, Petra (referee)
The bachelor thesis considers factoring market in the Czech Republic. Theoretical part of the thesis describes factoring as a product or service, meanwhile analytical part is based on following topics: actual factoring companies in the CR, development of factoring, factoring sites, the way of presentation of factoring on the internet, influence of payment duration and international factoring networks. There is an emphasis put on export factoring between different kinds of factoring. In consequence, connection between Czech factoring and international networks is studied as well as results of Czech factoring market are compared to foreign country factoring dates.
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Factoring and its Accounting in Czech Republic
Kožíšková, Lenka ; Müllerová, Libuše (advisor) ; Strouhal, Jiří (referee)
Factoring is a financial tool, which allows companies to gain money before the maturity of the invoices issued by them. Factoring can be provided as a regression or non-recourse. The accounting of factoring is based on the form of factoring. Recognition should be fundamentally based on economic substance of transactions rather than the legal status declared for example by contracts. Non-recourse factoring is based on assignment of receivables and regressive factoring is rather receivables management. The issue of accounting for factoring is not yet finally resolved officially.
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Factoring as an alternative source of financing
Zugar, Lukáš ; Sato, Alexej (advisor) ; Haluza, Josef (referee)
Paper is focused on a factoring from the view of user. Among main topics you can find calculation of costs with case studies, determination of ideal user and summary of pros and cons of factoring service. From other parts of the paper you find details of history, current situation in Czech Republic, types of factoring or description of whole operation.
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Factoring and his accounting reflection
Kopečková, Anna ; Strouhal, Jiří (advisor) ; Srb, Tomáš (referee)
The work deals with the type of short-term financing used especially by the small and middle companies - factoring. The theoretical part deals with its history and developement, its legal framework, types of factoring, its costs, that can be compared with the other types of short-term financing mentioned in the diploma work. I tried to sum up for and against of factoring. Especially negatives are not mentioned very often. The particular example of factoring costs is solved in the practical part. The same example is booked together with the offset with the customer. Then there are suggested other possibilities of booking the factoring, that are suitable to be used.
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Factoring as modern tool for financing of trade activity
Procházková, Lenka ; Stejskalová, Irena (advisor) ; Beneš, Miroslav (referee)
The diploma paper with the topic Factoring as modern tool for financing of trade activity investigates various ways of gaining financial sources for a company in its theoretical part. These sources can be internal as well as external ones. External possibilities of financing focused on factoring, its principals, functions and forms are described in more details. It compares the costs for external financing in the practical part, and this with different proportion of the current account credit and factoring.
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Factoring as alternative financial resource
Prášilová, Jitka ; Půlpánová, Stanislava (advisor)
This bachelor thesis describes factoring as financial resource. The pourpose of this thesis is basic characteristics of factoring, description of participants in factoring, process of factoring and different types of factoring. There is also described the different between factoring and forfaiting. One part of this thesis is about factoring and other financial resources (bank overdraft, revolving credit and leaseback). The emphasis is placed on advantages and disadvantages of particular financial resource. Other part is about factoring situation in the world and in Czech Republic. The factoring process is illustrated with example.
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Faktoring a jeho účetní zachycení
Kožíšková, Lenka ; Mejzlík, Ladislav (advisor)
Cílem práce je představit u nás poměrně mladý, avšak v posledních letech rychle se rozšiřující, finanční produkt zvaný faktoring. První část práce přibližuje obecný obsah pojmu faktoring, druhá stěžejní část se pak zaměřuje na problematiku správného účetního vykazování operací s faktoringem spojených, a to z pohledu klienta (tedy nikoliv účtování u faktora). Hlavním problémem v této oblasti se ukázala být především nejednotnost postupů účtování navrhovaných různými autory odborných publikací, takže hlavním úkolem této práce je pokusit se o syntézu jednotlivých názorů a naznačit správné řešení.
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Faktoring - možný zdroj provozního financování pro podniky
Dašková, Martina ; Marek, Petr (advisor) ; Podškubka, Tomáš (referee)
Cílem diplomové práce je zhodnotit možnosti využití faktoringu českými podniky. Vysvětluje podstatu faktoringu, rozebírá jednotlivé náležitosti faktoringové operace a snaží se identifikovat jeho silné a slabé stránky. Dále provádí srovnání mezi bankovními a nebankovními faktoringovými společnostmi a jejich klienty. V závěru se zabývá postavením faktoringu v mezinárodním měřítku a současnou situací na českém trhu.
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Alternative methods of financing foreign trade
Javorska, Lenka ; Sato, Alexej (advisor) ; Jelínková, Eva (referee) ; Machková, Hana (referee) ; Dudek, Miloslav (referee) ; Chvojka, Petr (referee)
Disertační práce se zabývá faktoringem a forfaitingem, jakožto metodami finacování zahraničního obchodu, které nejsou v České republice dosud využívány ve stejné míře jako v zahraničí. Podává nestranný a kritický pohled na oba nástroje, prezentuje nejen základní principy jejich využívání a jejich výhody, ale zaměřuje se na jejich slabé stránky, podmínky a překážky využívání. Součástí práce je také popis současného českého faktoringového a forfaitingového trhu, včetně možných prognóz budoucího vývoje a analýzy nabídky jednotlivých finančních institucí. This thesis focuses on factoring and forfaiting. Both factoring and forfaiting market in the Czech Republic are not as developed as in Western Europe. It offers critical and neutral survey of all aspects of these two instruments, presents not only basic principles and their advantages but analyzes also their weaknesses, preconditions and impediments to their utilization. The thesis also describes current Czech factoring and forfaiting market including assumptions on future developments and analysis of financial products offered by particular financial institutions.
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