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Factoring as a Tool of Credit Management
Jochová, Eva ; Chaloupka, Tomáš (referee) ; Čižinská, Romana (advisor)
This master´s thesis presents factoring as one of the tools of active interaction of credit risk, which creates new chances of supplier’s access to financial resources. The thesis proves the advisability of this modern way of financing in the selected company. Advisability is assessed by comparing the costs of factoring with its contributions. At the conclusion, other possible ways of improvement of present company’s credit management are suggested, that the would contribute to general transparation of the administration and debt collection.
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Factoring as a Tool of Credit Management
Jochová, Eva ; Chaloupka, Tomáš (referee) ; Čižinská, Romana (advisor)
This master´s thesis presents factoring as one of the tools of active interaction of credit risk, which creates new chances of supplier’s access to financial resources. The thesis proves the advisability of this modern way of financing in the selected company. Advisability is assessed by comparing the costs of factoring with its contributions. At the conclusion, other possible ways of improvement of present company’s credit management are suggested, that the would contribute to general transparation of the administration and debt collection.
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The potential of the Czech factoring market
Rippl, Josef ; Sedláček, Jiří (advisor) ; Hýblová, Eva (referee)
The diploma thesis deals with the issue of factoring and its aim is to assess the potential of the Czech factoring market and on its basis to evaluate the possibilities of entry of a new competitor into the factoring industry. The theoretical part explains the economic substance of factoring, describes the process of factoring operation and emphasizes the main advantages and disadvantages, that factoring provides to the clients of factoring companies. The analytical part analyzes the current state of factoring market, describes the major trends and estimates the future development. The key part of this thesis is concerned with analysis of external and internal environment of domestic factoring market conducted using PEST analysis and Porter's five forces model. The analysis' outcomes result in list of conditions for the entry of potential investors into the factoring industry in the Czech Republic. The practical part contents three scenarios by which the author suggests three options on how to implement the entry on the domestic factoring market.
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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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