Accounting of the factoring transactions and effects to the ratios

With the start of the growing market segments the real financial techniques in the use of the new requirement has emerged. The companies which sells goods and services to domestic and overseas, offer resources to meet the needs and the timely collection of receivables to eliminate the risk of apply to alternative funding methods have.Started to gain importance, especially after 1980, the factoring process, our country has found the application area and quickly became widespread. Factoring companies will take the time and cash flow that can be charged easily perform. Therefore, the factoring company will take short-term cash flow rights are transferred is very important in terms of the provision.The purpose of this thesis comprises that examine factoring as a financing tecnique and factoring methodswith disclosing the effects of firms ratios.