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master's thesis
Računovodstveni tretman faktoringa u bankarskom sektoru
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:561710
Korać, Josip
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Korać, J. (2023). Računovodstveni tretman faktoringa u bankarskom sektoru (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:561710

Korać, Josip. "Računovodstveni tretman faktoringa u bankarskom sektoru." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:561710

Korać, Josip. "Računovodstveni tretman faktoringa u bankarskom sektoru." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:561710

Korać, J. (2023). 'Računovodstveni tretman faktoringa u bankarskom sektoru', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:561710

Korać J. Računovodstveni tretman faktoringa u bankarskom sektoru [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2025 January 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:561710

J. Korać, "Računovodstveni tretman faktoringa u bankarskom sektoru", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:561710

Metadata
TitleRačunovodstveni tretman faktoringa u bankarskom sektoru
Title (english)Accounting treatment of factoring in the banking sector
AuthorJosip Korać
MentorSanja Broz Tominac (mentor)
Committee memberSanja Broz Tominac (predsjednik povjerenstva)
Committee memberVesna Vašiček (član povjerenstva)
Committee memberMartina Dragija Kostić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2023-11-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Faktoring u Hrvatskoj je financijska usluga koja je u posljednjih nekoliko godina dobila značajnu važnost kao sredstvo pružanja kratkoročnih financijskih rješenja poduzećima. Aktivnosti vezane za faktoring u Hrvatskoj regulira Zakon o faktoringu (NN 94/14, 85/15, 41/16), koji pruža pravni okvir za faktoring transakcije. Ova zakonodavstva osiguravaju da se faktoring transakcije provode na transparentan i reguliran način, pružajući zaštitu kako kupcima tako i prodavateljima. Faktoring nudi brojne prednosti poduzećima u Hrvatskoj, uključujući poboljšanu likvidnost, smanjeni kreditni rizik i pojednostavljeno upravljanje potraživanjima. Omogućuje poduzećima da brzo i učinkovito pristupe sredstvima, što može biti posebno korisno za upravljanje obrtnim kapitalom. Faktoring se često koristi od strane malih i srednjih poduzeća (MSP-ova) u Hrvatskoj kako bi riješila izazove s likvidnošću uzrokovane kašnjenjem plaćanja od strane kupaca. Također predstavlja rješenje za tvrtke koje žele rasteretiti opterećenje praćenja neplaćenih računa. Hrvatska je svjedočila rastućoj popularnosti faktoringa, potaknutoj potrebom za učinkovitim rješenjima financiranja u konkurentnom poslovnom okruženju. Industrija faktoringa se proširila kako bi podržala različite sektore, uključujući proizvodnju, usluge i trgovinu. Faktoring je postao važan financijski alat za poduzeća u Hrvatskoj, pomažući im u suočavanju s izazovima likvidnosti, smanjenju kreditnog rizika i poboljšanju financijske stabilnosti. S podržavajućim regulatornim okvirom na snazi, očekuje se da će faktoring i dalje igrati ključnu ulogu u poslovnom okruženju zemlje.
Abstract (english)
Factoring in Croatia is a financial service that has gained considerable importance in recent years as a means of providing short-term financing solutions for companies. Factoring activities in Croatia are regulated by the Factoring Act (NN 94/14, 85/15, 41/16), which provides the legal framework for factoring transactions. This law ensures that factoring transactions are transparent and regulated and that both buyer and seller are protected. Factoring offers several advantages. It provides companies with fast and efficient access to cash, which can be particularly beneficial when managing working capital. Factoring is often used by small and medium-sized enterprises (SMEs) in Croatia to solve cash flow problems caused by late payments from customers. It also offers a solution for companies that want to free themselves from the burden of collecting overdue payments. In Croatia, factoring is becoming increasingly popular due to the need for efficient financing solutions in a competitive business environment. The factoring industry has expanded to a wide range of sectors, including manufacturing, services and trade. In summary, factoring has become a valuable financial tool for companies in Croatia, helping them to solve cash flow problems, reduce credit risks and improve their financial stability. Factoring is expected to continue to play an important role in the Croatian business landscape thanks to a supportive legal framework.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:561710
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-11-30 18:57:08