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Factoring ALS Alternatives Finanzierungsinstrument Im Mittelstand

Factoring ALS Alternatives Finanzierungsinstrument Im Mittelstand

          
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About the Book

Skript aus dem Jahr 2009 im Fachbereich BWL - Investition und Finanzierung, Sprache: Deutsch, Abstract: Der Gro�teil der kleinen und mittelständischen Unternehmen (KMU) in Deutschland sieht sich seit einigen Jahren mit Finanzierungsproblemen konfrontiert. Während die Finanzierungssituation über Jahrzehnte hinweg durch die Dominanz der langfristigen Fremdfinanzierung in Form von Bankkrediten und einer entsprechend geringen Eigenkapitalquote gekennzeichnet war, erfordern die sich verändernden Rahmenbedingungen auf den Finanzmärkten und im Bankensektor ein 'Umdenken' in der Finanzierung mittelständischer Unternehmen aller Grö�en. Experten äu�ern vor dem Hintergrund der Baseler Eigenkapitalrichtlinien für Banken Besorgnis über eine Kreditklemme im Mittelstand und über dessen geringe Eigenkapitalausstattung. Die in diesem Zusammenhang geäu�erten Forderungen nach einer Erschlie�ung alternativer und ergänzender Quellen zur Finanzierung bzw. Refinanzierung hat die Finanzierung mit Hilfe von z. B. Factoring in den Fokus der öffentlichen Diskussion gerückt. Das Instrument Factoring wurde vom Mittelstand bisher wenig eingesetzt, obwohl es bereits seit Jahren als Finanzierungsinstrument vorhanden ist. Seine Ursprünge liegen in der amerikanischen Textilbranche des 19. Jahrhunderts. Jedoch wird seine Bedeutung - vor dem Hintergrund bestehender Finanzierungsprobleme - in den kommenden Jahren steigen. Zum Beispiel rechnet die Heller Bank AG in Mainz mit Blick auf Factoring mit einem Wachstum im Jahr 2008. Demnach gewinnt das Factoring in der Unternehmensfinanzierung verstärkt an Bedeutung, "da die Banken wegen der Eigenkapitalvorschriften von Basel II bei der Kreditvergabe die Risiken angemessen berücksichtigen müssen." Im Folgenden werden der Begriff und die Funktionsweise beschrieben.


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Product Details
  • ISBN-13: 9783640517220
  • Publisher: Grin Publishing
  • Publisher Imprint: Grin Publishing
  • Height: 216 mm
  • No of Pages: 16
  • Series Title: German
  • Weight: 36 gr
  • ISBN-10: 3640517229
  • Publisher Date: 23 Jan 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 140 mm


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