| Abstract | Uspješna poslovna praksa zahtjeva stabilne financijske izvore. Jedan od alternativnih oblika metoda financiranja kojem poduzetnici sve više pribjegavaju jest faktoring. Razlog tomu jest što faktoring osigurava likvidnost i jednostavnost u poslovanju. Faktoring jest financijski posao u kojem se kupuju potraţivanja za prodanu robu ili izvršenu uslugu prije dospijeća za naplatu. Ovakvo poslovanje uglavnom uključuje otkupljivanje kratkoročnih potraţivanja kupaca – duţnika temeljem dokumenata kojima se dokazuje postojanje kratkoročnog potraţivanja (fakture, situacije, otpremni dokumenti, carinske deklaracije i sl.). U pravilu se otkupljuju kratkoročna potraţivanja s rokom dospijeća do 180 dana. Za izvoznika je vrlo kvalitetan oblik financiranja jer ih oslobaĎa rizika provjere boniteta kupca, rizika neplaćanja i političkih rizika. U poslovnoj praksi, faktoringom se mogu koristit subjekti iz svih poduzetničkih područja, ali najčešće ga koriste mala i srednja poduzetnička društva. Vrste faktoringa su s obzirom na rizik su nepravi odnosno regresni i bezregresni faktoring, zatim s obzirom na domicil postoje meĎunarodni i inozemni faktoring, te ostale vrste koje su se isto razvile su obrnuti, forfejting te revolving faktoring. Faktoring podrazumijeva poduzetnički pothvat koji je pravno valjan tek nakon potpisanog ugovora o faktoringu.Ugovor o faktoringu je pravna transakcija zasnovana na instituciji doznake putem koje kreditor faktoru (uglavnom specijaliziranim tvrtkama) doznačuje traţbinu. Poslovni subjekti faktoringa su dobavljač, pruţatelj usluga i kupac. Ovi odnosi ureĎeni su Zakonom o faktoringu čija realizacija pravnih regulacija je u nadzoru nadleţnosti Hanfe – hrvatske institucije za nadzor financijskih usluga. Faktoring se razvio iz razloga što se njime učinkovito financiraju obrtna sredstva, što se kratkoročna kvalitetna potraţivanja pretvaraju u novac, bonitet kupca ima uvijek prednost, poboljšava se likvidnost, odnosno upravljanje potraţivanjima i dugovanjima, smanjuje se rizik neplaćanja od strane kupca, eliminiraju se sporna potraţivanja, povećava se rentabilnost poslovanja te se ne traţi hipoteka kao instrument osiguranja. Sve su to čimbenici koji su imali utjecaj na razvoj faktoringa. |
| Abstract (english) | Successful business practice requires stable financial resources. One of the alternative forms of financing methods that entrepreneurs increasingly resort to is factoring. The reason is that factoring ensures liquidity and simplicity in business. Factoring is a financial affair in which accounts for purchased goods or services performed before the maturity date are purchased. This business mainly involves the purchase of short – term customer receivables – debtors based on documents proving the existence of short – term receivables (invoices, situations, shipping documents, customs declarations, etc.). As a rule, short-term receivables with a maturity of up to 180 days are purchased. For exporters, it is a very good form of financing because it frees them from the risk of customer creditworthiness, risk of default and political risks. In business practice, factoring can be used by entities from all business areas, but mostly by small and medium – sized enterpreneurs. Types of factoring are, regarding to the risk, incorrect or regressive and unrestricted factoring, then with regard to domicile there are international and foreign factoring, and other types that have evolved are reverse, forfeiting and revolving factoring. Factoring implies an entrepreneurial venture that is legally valid only after a signed factoring contract. The Factoring Contract is a legal transaction based on a remittance institution through which the creditor factor (mostly specialized companies) grants the claim. Factoring businesses are a supplier, service provider, and buyer. These relations are regulated by the Act on Factoring whose realization of legal regulation is under the supervision of Hanfa - the Croatian financial supervision institution. Factoring has developed due to the fact that it efficiently finances working capital, converting short – term high –quality receivables into cash, customer's prudence always takes precedence, improves liquidity, management of receivables and debts, reduces the risk of non – payment by the buyer, eliminates controversial claims, the profitability of the business increases and the mortgage is not sought as an insurance instrument. All these factors have had an impact on the development of factoring. |
