Faktoring jako nástroj k zajištění pohledávek

Abstract

The aim of this thesis is to analyse and evaluate the progress of handling claims arising during the period of factoring procedures. The introduction of the theoretical part contains the analysis of debt and securing mechanisms which help to protect claims from the risk of non-payment. I thoroughly describe factoring, an alternative source of financing debts in the following part of my work. After that, I´ve proceeded to the practical part where in I´ve itemized the factoring operations in the Motracom, Ltd., with regard to their accounting aspects. The final chapter deals with possible solutions of the debts paid after maturity date due to the process of factoring. It also presents an example based on experience. There is offered strategy and certain recommendations on the basis of information provided in this chapter.