Factoring is the contract negotiated continuous purchase of short-term debts, incurred by supplier due to the provision of unsecured credit supply. Factoring is a method of financing that can offer a ...lot to businesses, especially with its added value. This method mainly includes protection before customers’ insolvency, management of receivables, as well as the opportunity to dispose with the funds before the end of the maturity of receivables. Forfeiting is the purchase of export receivables on credit at the time of delivery. It is related to receivables with the future maturity denominated in freely convertible currency, and secured with a bank aval bill, letter of credit with deferred payment or a bank guarantee. The conditions, under which each company provides forfeiting, depend essentially on the creditworthiness of the applicant and customer, as well as creditworthiness of the bank that issued the payment instrument. The aim of the present paper is to analyze the factoring and forfeiting market in Slovakia and based on the analysis of this issue to propose and verify theoretical and practical possibilities of factoring and forfeiting financing in the selected wood-working company with the estimation of costs associated with their use.
Donošenje odluka o investicijama u svakom bi se poslovnom sustavu trebalo smatrati ključnim čimbenikom za njegovu dugoročnu uspješnost. Donesena odluka utječe na djelovanje kompanije, kao i na ...njezinu dugoročnu konkurentnost. Kako bi kompetentni investitor donosio kvalitetne investicijske odluke, potrebno je da prije svega donese odluku o vremenu i riziku investicije. U većim investicijskim projektima veću pozornost potrebno je pridati rizicima što ih donose priprema, realizacija i korištenje investicije. Cilj ovog rada jest identificirati kritične čimbenike koji utječu na očekivani profit i tijek novca pri primjeni investicijskih projekata korištenjem poboljšanih modela kojima se kvanitificiraju rizici u investiranju. Istraživanje je provedeno u jednom poduzeću za preradu drva i proizvodnju namještaja. Rezultati ispitivanja tijeka novca pokazuju da je investicijski projekt provediv i učinkovit. Analizom osjetljivosti promjenom pojedinih parametara vidljivo je da su osnovni rizici istraživanog projekta prodajna cijena, opseg proizvodnje, materijalni troškovi i troškovi rada.
In this paper we have researched the perception of corporate identity in wood processing and furniture manufacturing companies in Croatia and Slovakia. The research was conducted as a survey using ...questionnaires, which contained general information about the enterprise and 10 questions regarding the perception of corporate identity. In Croatia 210 enterprises for wood processing and furniture manufacturing were surveyed and 300 enterprises in Slovakia. Only 43 (20.47 %) of them answered to all the questions, of which 35 (16.67 %) were taken into consideration in Croatia. In Slovakia 80 (26.60 %) enterprises answered to the questions, of which 59 (19.67 %) were taken into consideration. The given data were analyzed statistically using χ2-test. The main hypothesis was that there was no significant difference in the perception of corporate identity in Croatian and Slovakian wood processing and furniture manufacturing firms. The results showed that corporate identity in Croatian and Slovakian wood processing and furniture manufacturing companies was mostly defined and identified with visual presentation of the company, image and reputation and differentiation in the market. At the same time, most respondents thought that corporate identity was mostly made of the company design, outward communication and company’s philosophy. In general, the only significant difference between answers of Croatian and Slovakian respondents was established for the question 4 (How would you define „Corporate Identity” in your own words).
Factoring je daljnje trgovanje kratkotrajnim dugovima dogovoreno ugovorom, u sklopu kojega se dugovi prenose na dobavljača u obliku pribavljenoga neosiguranog kredita. Factoring pripada metodama ...financiranja, a često se nudi poslovnim sustavima, posebice s višom dodanom vrijednosti. To je metoda koja podrazumijeva zaštitu prije insolventnosti kupca ili korisnika usluga, odnosno upravljanje zahtjevima, kao i mogućnost da se raspolaže sredstvima prije dospijeća zahtjeva. Forfeiting je trgovina potraživanjima davanjem kredita u vrijeme isporuke. Vezan je za potraživanja koja će u budućnosti dospijevati i koja su denominirana u slobodnoj konvertibilnoj valuti te osigurana bankovnom mjenicom, kreditnim pismom ili bankovnim jamstvom. Uvjeti uz koje pojedina kompanija nudi forfeiting ovise isključivo o kreditnoj sposobnosti onoga koji se prijavljuje i kupca, odnosno korisnika usluga, kao i o kreditnoj sposobnosti banke koja izdaje dokumente o jamstvu. Cilj ovog rada jest analiziranje tržišta factoringa i forfeitinga u Slovačkoj kako bi se na temelju te analize, sa stajališta teorije i prakse, predložila i potvrdila mogućnost financiranja pojedinih kompanija u preradi drva i proizvodnji namještaja factoringom i forfeitingom, uz procjenu troškova vezanih za njihovu primjenu.
The research reported in this work is based on a telephone survey of potential furniture buyers in Slovakia and Croatia. The survey consisted of the same nine questions posed to representative ...samples in both countries. The questions were related primarily to the preferences of furniture buyers, their monthly income, and the amount of money they planned to spend on furniture in a two-year period following the survey. The results show that the Slovakian survey participants, in spite of lower income, are willing to spend more money on furniture over the two-year period than those from Croatia. Cluster answer analysis shows that there is a significant difference in the structure and correlation between different answers given by participants. PUBLICATION ABSTRACT
Mala i srednja poduzeća kao osnovni generatori zapošljavanja i gospodarskog razvoja imaju ključnu ulogu u gospodarstvu EU-a. Prema službenoj statistici Unije, oko 99, 8 % poduzeća čine upravo mala i ...srednja poduzeća. Za uspješno poslovanje poduzeća potrebno je uskladiti brojne parametre koji se ostvaruju strateškim planiranjem, pripremom, organizacijom i donošenjem odluka. U radu su primijenjena dva anketna upitnika, jedan za potrebe deskriptivne statistike i χ2-testa, a drugi za potrebe AHP analize podataka. Testom χ2 prikazana su razmišljanja anketiranih eksperata i menadžera poduzeća, dok je AHP metodom ustanovljeno koji su parametri najvažniji za poslovanje poduzeća, a koji su manje važni. Najveći utjecaj na sustav upravljanja imaju tržište, promocija i marketing, a najmanji utjecaj ima ekološki čista proizvodnja. Na osnovi dobivenih rezultata uspostavljen je model upravljanja proizvodnjom i poslovanjem te izrađen blok-dijagram.
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