Uwarunkowania wykorzystania faktoringu przez małe i średnie przedsiębiorstwa
Conditions for the use of factoring by SMEs

Summary/Abstract: The article presents the degree of use of factoring by SMEs, the factors affecting its use and the conditions of co-operation of SMEs with factoring companies. The analysis shows that the main enterprises which use factoring are small and medium companies, but still there are few among them, despite the steady increase in the number of factorers (in 2009 it was 5.630 units). There is also the growth of the level of sold receivables in the form of fac¬toring. Companies mainly use domestic factoring, especially recourse factoring. SMEs look at factoring from the angle of its impact on their financial situation. The main motive for star¬ting the use of factoring, as well as its primary good point, is quick availability of cash (wor¬king capital), while the major disadvantage are high costs.

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