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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 5, Number 4, Year 2017| THE RENTABILITY ANALYSIS OF A FACTORING OPERATION WITHIN AN ECONOMIC ENTITY | 
Download | | Author(s): Camelia Catalina Mihalciuc, Raluca Steclaru | | DOI: 10.4316/EJAFB.2017.544 | | Abstract: The need for capital, financing is one of the most important problems faced by any economic agent
- from the smallest trading companies to banks and multinationals, and even states as distinct
entities. The first option of an entity that is aware of the need for funding is the use of the local
market, mostly through bank loans. But with the tightening of banks' credit conditions for
companies, many companies have begun to reorient themselves to other modern finance products
that can provide them with the cash needed to carry out their business. In this paper, we will try to
conduct a factoring analysis of the factoring operation in a construction company choosing this
sector of activity, because in Romania the constructions are presented as the market leader in
accessing factoring as a way of financing. The main issues to be addressed in this case study will
be: the rentability of the factoring operation, the cost of the factoring operation, the accounting of
the main factoring operations, as well as the advantages and disadvantages arising from such a
factoring operation. | | Keywords: Factoring Operation, The Rentability Of The Factoring Operation, The Cost Of The Factoring
Operation | References:
C?r?i ?i Capitole Din C?r?i
1. B?rbu??-Mi?u, N. (2009), Finan?ele întreprinderii, Editura Didactic? ?i Pedagogic?, Bucure?ti.
2. Ha?egan, I. (coord.) (2011), Instrumente Financiar – Bancare Pentru Societ??i Comerciale, Editura Universul Juridic, Bucure?ti.
3. Hlaciuc, E., Mihalciuc, C. C. (2008), Organizarea Contabilit??ii Financiare A Entit??ilor Economice: Abord?ri Teoretice ?i Aplicative Conforme Cu Prevederile OMFP 2374/2007 ?i Standardele Interna?ionale De Contabilitate, Editura Didactic? ?i Pedagogic?, Bucure?ti.
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Rentrop & Straton, Bucure?ti.
Articole Din Jurnale/ Volumele Conferin?elor
6. Oprean, D. (2015), „Factoringul – Form? Modern? De Comer?”, Revista Finan?e Publice ?i Contabilitate, Nr. 9/2015.
Legisla?ie
7. Legea Nr. 246/2009 Pentru Abrogarea Legii Nr. 469/2002 Privind Unele M?suri Pentru înt?rirea Disciplinei Contractuale.
8. Standardele Interna?ionale De Raportare Financiar? (IFRS) (2015), Consiliul Pentru Standarde Interna?ionale De Raportare Financiar? (IASB), Traducere CECCAR, Bucure?ti.
Resurse Web
9. The Ultimate Guide To Invoice Factoring, Disponibil La Http://www.slideshare.net/Market_Invoice/the-ultimate-guide-to-invoice-factoring (data Acces?rii 19.04.2017).
10. Http://www.patronat-imm.ro/microentitate-entitate-mica-entitate-mijlocie-si-mare-in-
2016-in-ce-categorie-te-incadrezi (data Acces?rii 02.07.2017).
11. Https://www.scribd.com/doc/48187653/Ratele-de-lichiditate-si-semnificatia-lor-inechilibrul-fina (data Acces?rii 02.07.2017).
12. Http://www.goldring.ro/indicatori-de--masurare-a-lichiditatii.html (data Acces?rii 02.07.2017).
13. Factoring, Alternativ? La Metodele Clasice De Finan?are, Disponibil La Http://www.wallstreet.ro/articol/Finante-Banci/14344/Factoring-alternativa-la-metodele-clasice-de-finantare.html (data Acces?rii 03.07.2017).
14. Http://contabilul.manager.ro/a/17127/contract-de-factoring-cum-va-arata-monografiacontabila.html (data Acces?rii 03.07.2017).
15. Http://www.diamant2000.ro/factoring/conditii-factoring.htm, Data Acces?rii 19.04.2017).
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