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undergraduate thesis
OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ
završni rad
2022. urn:nbn:hr:124:532244
Čučka, Mara
University of Split
Faculty of economics Split

Cite this document

Čučka, M. (2022). OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:532244

Čučka, Mara. "OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:532244

Čučka, Mara. "OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:532244

Čučka, M. (2022). 'OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 24 October 2024, https://urn.nsk.hr/urn:nbn:hr:124:532244

Čučka M. OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2024 October 24] Available at: https://urn.nsk.hr/urn:nbn:hr:124:532244

M. Čučka, "OBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:532244

Metadata
TitleOBILJEŽJA FINANCIRANJA FAKTORINGOM U REPUBLICI HRVATSKOJ : završni rad
AuthorMara Čučka
MentorLjiljana Vidučić (mentor)
MBZ: 064714
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U ovom završnom radu se analiziraju pojam, obilježja, prednosti i nedostaci faktoringa kao alternativnog izvora financiranja. Prezentira se i razvoj tržišta faktoringa u svijetu, te tendencije njegova rasta u Republici Hrvatskoj. Faktoring je nastao u Sjedinjenim Američkim Državama početkom 20. stoljeća, a u Europu je stigao 60-ih godina 20. stoljeća. Nastanak faktoringa je vezan za robne potrebe i financijske transakcije razvijenog gospodarstva utemeljen na realnom odnosu vlasnika proizvodnih kapaciteta i trgovine i financijskih instituta- faktora. Faktoring usluge najčešće koriste mali i srednji poduzetnici kako bi poboljšali likvidnost i ubrzali novčani tok. Računovodstveni i porezni tretman faktoringa ovisi o vrsti faktoringa što se određuje ugovorom između faktora i prodavatelja potraživanja. U Republici Hrvatskoj je 2014. godine donesen Zakon o faktoringu koji vrijedi i danas sa svim svojim izmjenma i dopunama .Zakon o faktoringu je uređen zakonski okvir za provedbu faktoringa koji predstavlja mogući model realizacije izvoznih ili uvoznih poslova.
Abstract (english)
This final paper analyzes the concept, features, advantages and disadvantages of factoring as an alternative source of financing. The development of the factoring market in the world and its growth trends in the Republic of Croatia are also presented. Factoring originated in the United States of America at the beginning of the 20th century, and arrived in Europe in the 60s of the 20th century. The emergence of factoring is related to the commodity needs and financial transactions of a developed economy, based on the real relationship between owners of production capacities and trade and financial institutes-factors. Factoring services are most often used by small and medium-sized enterprises to improve liquidity and accelerate cash flow. The accounting and tax treatment of factoring depends on the type of factoring, which is determined by the contract between the factor and the seller of receivables. In 2014, the Republic of Croatia passed the Factoring Act, which is still valid today with all its amendments. The Factoring Act is a regulated legal framework for the implementation of factoring, which represents a possible model for the realization of export or import business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:532244
Study programmeTitle: Small enterprise management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-26 11:21:15