Legal and financial analysis of factoring transactions and sector analysis

Factoring is the process of transferring the invoiced receivables of a company, which arises or may arise from the sale of goods or services, to a factoring company, which is a financial institution, and in return, the factoring company provides one or more of the financing, guarantee and collection services to the customer. The factoring service, which was introduced in our country in the 1980's thanks to banks, has increased rapidly over the years, and today it has become one of the indispensable financing resources of SMEs in the financial market. In this thesis, the factoring process, which is a modern financing method that has been used in the world for many years and has started to be used in Turkey since 1980, has been explained and sector analysis has been made. In this study, while determining how factoring was born in Turkey and how it followed a historical and volumetric development process; Information about the legal infrastructure of the factoring process in Turkey is given. In addition, in this study, using the Topsis method, which is a multi-criteria decision-making method; Factoring sector analysis was carried out by making use of the factoring sector data available on the FKB website for the period 2008-2020.