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Factoring als Finanzierungsmittel für Unternehmen

Factoring als Finanzierungsmittel für Unternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, Fachhochschule Erfurt, Sprache: Deutsch, Abstract: In der vorliegenden Arbeit wird das Factoring als alternatives Finanzierungsinstrument näher vorgestellt. Im ersten Schritt erfolgt dazu die begriffliche Definition, gefolgt von einer Analyse der einzelnen Funktionen des Factorings. Im Anschluss daran, werden anhand der vielseitigen Auswahlmöglichkeiten der Funktionen, die unterschiedlichen Factoring-Formen aufgezeigt. Die Zession und die Forfaitierung werden im nächsten Punkt als ähnliche Finanzierungsformen im Vergleich herangezogen, um die Bedeutung des Factorings zu verdeutlichen. Weiterführend soll die steuerliche und bilanzielle Sichtweise eine Rolle spielen. Abschließend werden die Vor- und Nachteile des Factorings gegenübergestellt und im Fazit erfolgt die Reflektion der wichtigsten Erkenntnisse dieser Arbeit. Eines der obersten finanzwirtschaftlichen Ziele eines jeden Unternehmens ist das Ziel der Zahlungsfähigkeit. Jedoch ist es für kleine und mittelständische Unternehmen zunehmend schwierig schnell auf Kapital zugreifen zu können und den wachsenden Liquiditätsbedarf fortwährend zu decken. Sie müssen sich regelmäßig mit dem Gedanken auseinandersetzen wie das Unternehmen mit dem notwendigen Kapital versorgt werden kann. Dabei rückt die Möglichkeit des Factorings immer mehr in die Blickwinkel der Unternehmen.


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Product Details
  • ISBN-13: 9783346167101
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346167100
  • Publisher Date: 11 Apr 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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