Factoring – method of financing of economic agents

Mateş, Dorel; Agapii, Elena

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dc.contributor.author	Mateş, Dorel
dc.contributor.author	Agapii, Elena
dc.date.accessioned	2020-09-11T08:50:47Z
dc.date.available	2020-09-11T08:50:47Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/437
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/437
dc.description	MATEŞ, Dorel, AGAPII, Elena. Factoring – method of financing of economic agents. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 143-148. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	In the developed countries, formidable conditions have been created to encourage the factoring business, as the use of this investment and financing instrument has increased the economic and financial stability of the company and has led to a more efficient management of the accounts receivable through the debt recovery policy. Factoring can also be considered as both commercial and financial activity. The essential role of factoring companies is to take the place of the company in activities that do not relate exclusively to the commercial field. Considering the importance of this financing operation, this paper presents different ways of defining, the importance, advantages and disadvantages of the company, the efficiency of the factoring of the accounting receivables and the real cost of the factoring. JEL: M 41, F10, G15	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting for factoring agreements	en_US
dc.subject	cash flow	en_US
dc.subject	Romania	en_US
dc.title	Factoring – method of financing of economic agents	en_US
dc.type	Article	en_US