Faktoring pohledávek

The main purpose of my work will be the introduction of factoring as a method of financing short-term loans. Factoring is the purchase of short-term receivables to maturity under the factoring agreement, which establishes the rights and obligations of the parties. Factoring is implemented in two basic ways, either to themselves factoring company transfers the risk of failure to pay debts (without the possibility of reverse recourse), or the risk is left to the original owner receivable (with the possibility of re-recourse). From the form of factoring is then derived its price, which consists of two components, the components of risk and administrative costs. Through factoring the original owner receivable obtains most of the nominal value of the claim immediately and these financial funds may be used freely. The aim of the work will assess the financial situation of Kasalova pila, Ltd., which to finance their debts began to use factoring services in 2009. The central focus will therefore be placed on the use of factoring, but since we take into account the opportunity costs to company from the fact that the part of the funds held in the form of receivables (receivables not progress to factoring), receivables financing options will be supplemented by the use of business credit. This loan will therefore cover the portion of receivables that will not be progressing to the factor, thus ensuring the possibility of any use of the funds that would otherwise be bound by the claims. Subsequently, the current status in society compared with other variants of the layout of finance receivables, which find that the opportunity for your company represent the least expensive form of this funding.