Factoring. Darstellung und betriebswirtschaftliche Analyse
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Factoring. Darstellung und betriebswirtschaftliche Analyse

Factoring. Darstellung und betriebswirtschaftliche Analyse


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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich VWL - Finanzwissenschaft, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Veranstaltung: Schwerpunktfach, Sprache: Deutsch, Abstract: Unter dem Begriff "Factoring" wird im Allgemeinen der laufende Verkauf von kurzfristigen Forderungen aus Lieferungen und Leistungen verstanden. Die nachfolgende Ausarbeitung betrachtet Factoring insbesondere im Zusammenhang mit der Finanzierung von kleinen und mittelständischen Unternehmen (KMU), da diese Art der Finanzierung in diesem Segment besonders beliebt ist und zunehmend an Bedeutung gewinnt. In Deutschland wurde Factoring 1958 von der Mittelrheinischen Kreditbank mit Sitz in Mainz eingeführt. Nach zunächst mäßigem Erfolg aufgrund schwieriger rechtlicher Rahmenbedingungen verhalfen zwei Grundsatzurteile im Bürgerlichen Gesetzbuch (BGB) in den Jahren 1977 und 1978 Factoring wieder zu wachsender Beliebtheit und von dort an zu beinahe kontinuierlichem Wachstum. Im ersten Kapitel dieser Arbeit wird die Funktionsweise von Factoring näher beschrieben. In diesem Zusammenhang wird auf die vertragliche Ausgestaltung sowie auf die bei Forderungsverkauf mit einhergehende Abtretung der Forderungen eingegangen. Darüber hinaus wird ein Überblick über mögliche Gebühren gegeben. Im Anschluss ist der Markt für Factoring in Deutschland zentraler Punkt. Es wird der Verlauf des Factoring-Volumens und die Auswirkungen durch Basel aufgezeigt. Anschließend wird auf die am Markt aktiven Anbieter von Factoring eingegangen. Um einen strukturellen Überblick über die unterschiedlichen Arten von Factoring zu erhalten werden diese im nachfolgenden Kapital hinsichtlich ihrer jeweiligen Funktionen systematisiert. Im Kapitel fünf werden diese Einflüsse näher erläutert und deren Auswirkung verdeutlicht. Abschließend erfolgt eine ausführliche Betrachtung dieser Art der Finanzierung aus betriebswirtschaftlicher Sicht. In diesem Zusammenhang wird sowohl auf die potenziellen Chancen, als auch die Risiken eingegang


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Product Details
  • ISBN-13: 9783668019935
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668019932
  • Publisher Date: 21 Aug 2015
  • Height: 210 mm
  • No of Pages: 34
  • Series Title: German
  • Weight: 109 gr


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