Faktoring jako nástroj financování malých a středních podniků

The thesis titled "Factoring as a tool for financing small and medium enterprises" focuses on the financing of small and medium-sized enterprises, using factoring. The first part of this thesis is focused purely on the theoretical side of factoring, its description, possibilities of use and types of factoring that are available on the Czech market. There is also a comparison of factoring with other financing options, such as forfaiting or leasing. The second half of this thesis focuses on the practical part of factoring, so there are specifically listed three financial institutions that provide the factoring service on the Czech market and their subsequent comparison. The last is a specific example of use on the analyzed companies NEMA, spol. s r.o., where the diploma thesis tries to find out by analyzing the company whether factoring, as a possibility of financing, is a suitable solution for the researched company.