Publication: Factoring işlemleri, factoring muhasebeleştirilmesi ve bir uygulama
Abstract
FACTORİNG İŞLEMLERİ, FACTORİNG İŞLEMLERİNİN MUHASEBELEŞTİRİLMESİ VE BİR UYGULAMA Globalleşen ve sınırları kalkan dünyada ekonomi çok büyük bir hızla çeşitliliği gelişen bir ivme kazanmaktadır. Bunun sonucu olarak da Pazar paylarını arttırma çabaları oluşmuştur. Tüm dünyanın ekonomik ve sosyal alanlarda küreselleşme süreci içerisinde olması, teknolojik gelişmelerin önemini her geçen gün arttırmaktadır. Çağdaş dünya, her alanda olduğu gibi finans alanında da son yıllarda önemli değişimlere şahit olmuştur. Faktoring, iletişim araçları aracılığıyla yapılan tüm ticari faaliyetleri içeren ticaret biçimine dönüşmektedir. Alacaklarını güvence gösterilerek kredi sağlanması, özellikle küçük firmaların finansman sorunlarının çözümlenmesine katkıda bulunmuş, küçük firmaların finansmanına yeni boyutlar getirmiştir. “Faktoring İşlemleri, Faktoring İşlemlerinin Muhasebeleştirilmesi ve bir uygulama” konulu bu tezde Faktoring işleminin ne olduğu, tarafları, faktoring sözleşmesinin içeriği, faktoringin taraflar açısından ne gibi yararlar sağladığı konularına yer verilmiş, aşamaları sırasıyla açıklanmış ve konunun daha iyi anlaşılabilmesi için muhasebeleştirilmesi örnekler yardımıyla anlatılmaya çalışılmıştır.
FACTORING, FACTORING ACCOUNTING AND AN APPLICATION In a world with no borders, the global economy has accelerated at a faster pace than ever before. As a result, efforts to increase market shares have been inevitable. As all world markets have become less insular, globalization is increasing and international competition is rising, the need for technology has been increasing. The recent years have also witnessed significant changes to the structure, composition and operation of the financial systems. Factoring with the strategic use of information technology has been transformed into the business of a company that buys a manufacturer's invoices at a discount and takes responsibility for collecting the payments due on them. This process brings cash to the manufacturer due from the customer, sooner than the terms that the invoice would normally allow. In this thesis, Factoring Operations and Accounting, the legal aspects of factoring and his economic justification will be discussed, and what the factor does, how he does it, and how his actions are beneficial to our economy will be explained by a case study.
FACTORING, FACTORING ACCOUNTING AND AN APPLICATION In a world with no borders, the global economy has accelerated at a faster pace than ever before. As a result, efforts to increase market shares have been inevitable. As all world markets have become less insular, globalization is increasing and international competition is rising, the need for technology has been increasing. The recent years have also witnessed significant changes to the structure, composition and operation of the financial systems. Factoring with the strategic use of information technology has been transformed into the business of a company that buys a manufacturer's invoices at a discount and takes responsibility for collecting the payments due on them. This process brings cash to the manufacturer due from the customer, sooner than the terms that the invoice would normally allow. In this thesis, Factoring Operations and Accounting, the legal aspects of factoring and his economic justification will be discussed, and what the factor does, how he does it, and how his actions are beneficial to our economy will be explained by a case study.