Using Factoring as a Financing Source for Enterprises in Poland Cover Image

Wykorzystanie faktoringu jako źródła finansowania przedsiębiorstw w Polsce
Using Factoring as a Financing Source for Enterprises in Poland

Author(s): Mieczysław Puławski
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: factor; supplier; factoring contract; assignment of receivables; small and medium-size enterprises

Summary/Abstract: Purpose – To present the idea of factoring and the scope of its use as a financing source for enterprises in Poland. Design/methodology/approach – The article contains the analysis, both descriptive and statistical, of the factoring market in Poland, with a special focus on the period between 2010 and 2016/2017. Findings – As a result of the analysis, the hypothesis that in the considered period the factoring market in Poland saw a fast growth has been confirmed. Not only did the factoring turnover grow, but also the number of enterprises using the services of factors was on the rise. Originality/value – The examination of the extent to which factoring has been used by enterprises in Poland, with a special focus on the structure of suppliers and the types of factoring they use.

  • Issue Year: 2018
  • Issue No: 92
  • Page Range: 149-160
  • Page Count: 12
  • Language: Polish
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