Accounting processes in factoring

Potreba za dodatnim financiranjem te nemogućnost podmirivanja svojih obveza sve je češći problem u poduzećima s obzirom na tržišne uvjete. Rješenje možemo naći u faktoringu kao alternativnom modelu financiranja. Faktoring znatno utječe na poboljšanje likvidnosti poduzeća jer brzim dolaskom do novca mogu se platiti obveze prema dobavljačima. Također se osigurava priljev novca bez zaduživanja, što utječe na bolji bonitet u poslovanju. Temeljne značajke faktoringa kao načina financiranja poduzetnika putem prodaje svojih potraživanja do načina funkcioniranja faktoringa, vrstama i modelima faktoringa ističu se kao bitne prednosti takvog financiranja u odnosu na ostale oblike. Analiza računovodstvenog i poreznog tretmana faktoringa dokazuje njegov pozitivan utjecaj na bilancu poduzeća te porezno - računovodstvena rješenja tih poslovnih transakcija.Locating additional revenues necessary for funding and inability to meet required payments are the most often problems in companies regarding to market conditions. Solution to this problem we can find in factoring like an alternative model of funding. Factoring has significant effect on improving liquidity of companies because of fast coming cash they could pay their obligations to suppliers. In additon, companies insure inflow of money without going to debt, that has influance on better credit rating. Basic features of factoring with a purpose of funding entrepreneurs through seelling claims on buyers, up to the way factoring works, types and models of factoring highlight the advantages of this kind of funding. Analysis accounting and tax treatment of factoring prove their positive influence on balance and accounting solution these business transactions