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Factoring im Rahmen der materiellen Bilanzpolitik

Factoring im Rahmen der materiellen Bilanzpolitik

          
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About the Book

Essay aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Bonn früher Fachhochschule, Sprache: Deutsch, Abstract: In der vorliegenden Arbeit werden die theoretischen Grundbegriffe des Factorings sowie die Grundbegriffe Echtes und Unechtes Factoring erklärt. Es werden die Gründe, um Factoring zu bereiten, sowie dessen Vor- und Nachteile erläutert. Darauf aufbauend werden die bilanzpolitischen Maßnahmen durch Factoring aufgeführt. Sowie den Einfluss auf die Bilanz im Unternehmen. Das Finanzsystem befindet sich seit Jahren im Wandel. Unternehmen sind stets auf der Suche nach neuen Finanzierungsmöglichkeiten. Die hohen Sicherheiten und die Transparenz der finanziellen Lage ihrer Kunden, die Banken verlangen, sowie die langandauernde Vergabe von Bankkrediten haben Unternehmen dazu gebracht, sich alternative Finanzierungsmöglichkeiten zu suchen. In den letzten Jahren fand die Finanzierungsart des Factorings bei ihnen immer mehr Anklang. Insbesondere mittelständige Unternehmen machen vermehrt davon Gebrauch. Dies geschieht jedoch nicht erst seit gestern. Bereits in den 50er Jahren war den Unternehmen Factoring ein Begriff. Factoring bedeutet, das Unternehmen ihre Forderungen gegenüber Kunden, bestehend aus Lieferungen und Leistungen, an eine Factoring-Gesellschaft verkaufen und somit ihre Liquidität absichern. Unternehmen nutzen die Vorteile des Factorings, welche sich auch positiv auf ihre Bilanz auswirken, um wettbewerbsfähig und vor allem liquide zu bleiben. Dieses sind die Hauptgründe dafür, dass Unternehmen immer häufiges Factoring als alternative Finanzierungsmöglichkeit in Anspruch nehmen und auf klassische Finanzierungsarten verzichten.


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Product Details
  • ISBN-13: 9783346279958
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 20
  • Spine Width: 1 mm
  • Width: 140 mm
  • ISBN-10: 3346279952
  • Publisher Date: 17 Oct 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 36 gr


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