Scientific paper ID 1977 : 2020/3

Valentina Staneva

Transport has always played a significant role in the economic life of the country. Its main tasks are in the field of production and consumption, as well as to support the building of social functions in society. The globalization of the modern world contributes significantly to increasing the movement of people, goods, and capital over distances, often beyond national borders. Without the different types of transport, it is unthinkable to carry out different economic processes in the country and around the world.

In addition to the price of fuels and tolls, the cost of the product ”transport” s the cost of financial resources - loans, leasing, and factoring. Other costs are related to the depreciation of fixed assets in the transport company, the cost of maintenance and spare parts, the cost of labor and the rate of profit for the employer. The low cost of transport implies greater competitiveness in the sector.

Factoring as a financial instrument is applied to the management of receivables from customers arising from the supply of goods or services. The person who acquired the receivables (factor) assumes the risk for their collection, in exchange for immediate payment to the provider of the goods or services, which is generally less than the nominal invoiced value of the receivables.

The report analyzes the possibilities for using factoring in the activity of a transport company with its advantages and disadvantages.

факторинг транспорт клиенти доставчици вземания.factoring transport customers suppliers receivablesValentina Staneva


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