FACTORING - DIFFERENCES BETWEEN THE INTERNAL AND INTERNATIONAL FACTORING

U ovom radu razrađen je faktoring kao jedan od alternativnih načina financiranja u poslovnoj praksi. Naglasak je stavljen na usporedbu dva oblika faktoringa, domaći i međunarodni faktoring. Globalna financijska kriza istakla je važnost dobrog korporativnog upravljanja i financiranja s ciljem odupiranja neočekivanim promjenama na globalnom tržištu te poduzimanje pravodobnih akcija koje doprinose brzom oporavku i smanjenju posljedica krize u društvu. Faktoring je napredan model financiranja koji predstavlja moguće rješenje prevladavanja trenutnog nedostatka likvidnosti prodajom nedospjelih tražbina faktoring društvu. U uvodnom dijelu ovog rada objašnjavaju se osnovni pojmovi faktoringa, predmet, subjekti te sadržaj ugovora o faktoring. Ujedno se definiraju osnovni pravni instituti kao i funkcije faktoringa koje ovaj pravni posao čine specifičnim u odnosu na druge. U središnjem dijelu detaljnije su prikazane vrste faktoringa, a posebno se razrađuje model domaćeg i međunarodnog faktoringa. Zaključno ukazuje se na glavne razlike između domaćeg i međunarodnog faktoringa te se analizira njihova primjena u Republici Hrvatskoj.This paper elaborates factoring as one of the alternative ways of financing in business practice. The emphasis is on comparing two types of factoring, domestic and international factoring. Global financial crisis points out the importance of good corporative governance and financial menagement with the aim to make companys resistant to unexpected change in the global market and timely actions to contribute to faster recover from the effects of the crisis. The subject of this paper is factoring as an advanced and alternative model of financing which is offered as one possible solution for overcome the current lack of liquidity by selling unsecured assets to a factoring company. In the introduction it is explained the basic concepts of factoring, subjects, partys and contents of the factoring agreement. The second part defines the legal institutes and functions of factoring that differs him from other agreements. Futhermore, the are shown in detail types of factoring, especially domestic and international factoring. The last part of this thesis is analyzing the main differences between domestic and international factoring and their application in the Republic of Croatia