Thesis (M.S.C.I.T.)--Regis University, Denver, Colo., 2006. / Title from PDF title page (viewed on Sept. 7, 2006). Includes bibliographical references.

This thesis deals with factoring as a short-term debt financing. The theoretical part of the thesis discusses financial analysis of the company, working capital financing and enterprise receivables management, including the possibility of funding claims. The widest part is devoted to the description of factoring, factoring types, features, advantages and disadvantages. We also describe the course of a typical factoring case from the beginning to the end of the contract. Part of this work is devoted to a description accounting for factoring and comparison in factoring and revolving credit. Last part shows the factoring financing impact in specific firm on financial analysis indicators. The positive impact of factoring in the increase primarily reflected the Company's liquidity and payment behavior of customers.

Facing to the competition of global economic market,an enterprise have to get more chance of transaction with customers for the expansion in market,with the more frequent business,the more rich cash transaction will happen between company and company.And an enterprise surely need to have a good cash management system to help the people control the fund flow inside the enterprise,and people can dispatch the fund.We can rapidly and conveniently get the information about transaction by the E-Process and it will help the people to complete their job immediately. However,follow the change in our environment,or the replacement on government policy and the improvement on company strategy,the E-Process might be some flaw now and it create many trouble while a staff is doing jobs.In my research,there is a object to visit all the related people inside or outside the enterprise,in this way,I will collect the demand and suggestion about the cash process now,and find out a plan to solute the questions. The Accounts Payable is a important item in the company,it will appear when business action get into customer or supplier,also employee can get into it.For rapidly handling the Accounts Payable,accountants usually have their own opinion when using the E-Process.By recording the demand from accountants and to produce functions with process reengineering,and finally create a financial E-Process platform by QFD, this can be a reference to the top manager.

Thesis (M.H.S.A.)--University of Michigan, 1982.

Thesis (M.H.S.A.)--University of Michigan, 1982.

Det är vanligt förekommande att företag låter sig leverantörsfinansieras med handelskrediter. Den internationella forskningen är omfattande rörande vilka egenskaper och förhållanden sommotiverar leverantörsfinansiering. Syftet med denna studie är att visa vilka faktorer som är bestämmande för användandet av handelskrediter i svenska små och medelstora företag. Undersökningen inriktas på att studera vilket samband lönsamhet och skuldsättning har till handelskrediter. Företags ålder och storlek studeras också i förhållande till handelskrediter.Studien genomförs med en multipel regressionsanalys där den beroende variabelnhandelskrediter representeras av leverantörsskulder. Vad gäller de obereonde variablernarepresenteras lönsamhet av avkastning på totalt kapital, skuldsättning av kortfristiga respektive långfristiga skulder, ålder är en logaritm av företagets ålder och storleken är enlogaritm av företagets omsättning. Resultatet visar att det finns ett samband mellan handelskrediter och lönsamhet samt skuldsättning. I båda fallen är detta samband negativt. Det innebär att om ett företag är lönsamt har företaget en mindre andel handelskrediter och om ett företag har stor andel skuldsättning minskar andelen handelskrediter. Förklaringen tilldet negativa sambandet vad gäller lönsamhet är pecking order - teorin. Skuldsättningens negativa samband förklaras av utbytesteorin. / It is common for corporations to be financed by their suppliers through trade credits. There are also a lot of international studies regarding the determinants of finance through tradecredit. The aim of this study is to investigate the determinant factors for the use of trade creditin swedish small and medium enterprises (SME). The study aims to investigate the relationship that profit and debt has to trade credits. I also intend to investigate how factors such as age and sizes of the company affect the use of trade credit. The study is made with amultiple linear regression analysis and the dependent variable trade credit is represented byaccounts payable. Regarding the independent variables, profit is represented by return onassets, debt is represented by short term and long term debt, age is a logaritm of thecompanies age and size is a logaritm of the companies turnover. The result shows that there isa relationship between trade credit, profit and debt. In both cases the relationship is significantand negative. This means that if a company is profitable it will receive less trade credit and ifa company has a big share of debt the share of received trade credits will be less. The explanation to the negative relationship regarding profit is the theory of pecking order. Regarding debt the negative relationship can be explanied with the substitution theory.

Este trabajo de investigación busca demostrar la importancia de identificar el momento adecuado dar de baja las cuentas por pagar y reconocerlas como un ingreso en el periodo correspondiente. Actualmente en nuestro país no hay conocimiento contable práctico sobre cuándo se deben reconocer estas cuentas por pagar (antiguas) como un ingreso, los mecanismos por lo que estas cuentas por pagar dejarían de ser pasivos y pasarían a ser ingreso. Al ser las cuentas por pagar consideradas cuentas del Estado de Situación Financiera se piensa que no tiene efectos en los resultados del periodo, sin embargo, estas cuentas por pagar generan efectos en el Estado de Resultados, porque son reconocidas como un ingreso extraordinario. Como consecuencia de ello, la base para el cálculo del impuesto a la renta varía causando un incremento en la determinación y el pago del impuesto a la renta correspondiente. En vista de ello, es importante determinar en qué momento se deben dar de baja estas cuentas por pagar para no generar contingencias con la Administración Tributaria. En el primer capítulo de la presente tesis se ha desarrollado la revisión de la literatura de las variables dependientes e independientes. En el segundo capítulo se ha desarrollado el problema principal y los problemas específicos, el objetivo principal y los objetivos específicos y la hipótesis principal y las hipótesis específicas. En el tercer capítulo se ha desarrollado la metodología de la investigación. En el cuarto capítulo se ha desarrollado la investigación cuantitativa y cualitativa, así como también el caso práctico. En el quinto capítulo se tiene el análisis de los resultados y finalmente las conclusiones y recomendaciones. / This research work seeks to demonstrate the importance of identifying the appropriate time to write off accounts payable and recognize them as income in the corresponding period. Currently in our country there is no practical accounting knowledge on when these accounts payable (old) should be recognized as income, the mechanisms for which these accounts payable would cease to be passive and would become income. As accounts payable considered accounts of the Statement of Financial Position is thought to have no effect on the results of the period, however these accounts payable generate effects in the Income Statement, because they are recognized as extraordinary income. Consequently, the basis for calculating the income tax varies causing an increase in the determination and payment of the corresponding income tax. In view of this, it is important to determine at what moment these accounts payable must be written off in order not to generate contingencies with the Tax Administration. In the first chapter of this thesis the literature review of dependent and independent variables has been developed. In the second chapter, the main problem and the specific problems, the main objective and the specific objectives and the main hypothesis and the specific hypotheses have been developed. In the third chapter the methodology of the investigation has been developed. In the fourth chapter, quantitative and qualitative research has been developed, as well as the case study. In the fifth chapter we have the analysis of the results and finally the conclusions and recommendations. / Tesis

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

Цель исследования – разработка методических основ для экономического анализа и управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса с учетом специфики его деятельности в современных условиях. Научная новизна исследования состоит в разработке методического подхода к экономическому анализу и управлению дебиторской и кредиторской задолженностью на предприятии среднего бизнеса, учитывающий риски формирования просроченной задолженности по всем группам клиентов и стоимость капитала для дебиторской задолженности, а также наличие скидок от поставщиков и репутационные риски бизнеса для кредиторской задолженности, что позволяет сократить риск негативных последствий от наличия неурегулированной дебиторской и кредиторской задолженности в текущем и долгосрочном периоде. Практическая значимость исследования заключается в применении авторских предложений по совершенствованию процесса управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. Эффективность рекомендаций – предложенные автором рекомендации по управлению дебиторской и кредиторской задолженностью предприятий среднего бизнеса позволят оптимизировать процесс управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. / The purpose of the study is to develop methodical foundations for economic analysis and management of receivables and payables of medium-sized businesses, considering the specifics of its activities in modern conditions. The scientific novelty of the research lies in the development of a methodical approach to economic analysis and management of receivables and payables in a medium-sized business, considering the risks of overdue debts for all groups of customers and the cost of capital for receivables, as well as the availability of discounts from suppliers and reputational business risks for accounts payable. debt, which reduces the risk of negative consequences from the presence of unsettled receivables and payables in the current and long-term period. The practical significance of the study lies in the application of the author's proposals for improving the process of managing receivables and payables of medium-sized businesses. Efficiency of the recommendations - the recommendations proposed by the author on the management of receivables and payables of medium-sized businesses will optimize the process of managing accounts receivable and payables of medium-sized businesses.

Bakgrund och problemdiskussion: Begreppet effektivitet har blivit ett allt större fokus inom verksamhetsstyrningen och idag letar företag efter det bästa sättet att genomföra processer på. En process som företag idag lägger stora resurser på är hanteringen av leverantörsfakturor där det tack vare IT:s utveckling finns stora möjligheter till effektivisering. I kontrast med strävan att effektivisera denna process står de resurskrävande kontrollaktiviteter som behövs för att upprätthålla en kvalitativ hantering. Syfte: Denna studie syftar till skapa en förståelse för processen avseende hanteringen av leverantörsfakturor på Södra för att komma med förslag på hur processen kan göras mer effektiv i förhållande till de interna kontrollaktiviteter företaget har. Metod: Uppsatsen är en fallstudie på processen för leverantörsfaktura hanteringen på Södra. Det empiriska materialet har samlats in genom intervjuer med chefen för Leverantörscenter, chefen för Servicecenter samt ekonomiassistenter som arbetar inom och med processen. Författarna har även tagit del av organisationsdokument som har tillhandahållits av fallföretaget. Slutsatser: Det har identifierats att det finns icke-värdeskapande aktiviteter i processen som går att minimera eller eliminera. Ett urval av dessa aktiviteter är hantering av pappersfakturor, hantering av vilda fakturor och manuell matchning av orderfakturor mot inköpsorders / Background and Problem Discussion: In recent times the term efficiency has become a dominating discussion topic within the management control field and most companies today actively look for ways improve processes. The management of Accounts Payable is one such process that many companies experience claim more resources than necessary. With today’s IT solutions however there are ways to streamline this process making it more efficient. Although there are possibilities to streamline and improve the Accounts Payable process there is still a need for internal control activities to ensure that this process is executed with high quality. Purpose: This thesis aims to create a detailed understanding of the accounts payable operation of the Swedish company Södra Skogsägarna Ekonomisk Förening and contributes with proposals of how this process can be made more efficient with regards to the internal control activities that characterizes this process. Method: This thesis is a case study of the accounts payable of Södra Skogsägarna Ekonomisk Förening. The empirical material has been acquired through interviews with the managers of the accounts payable department and the servicecenter responsible for this process. Interviews have also been conducted with accounting assistants working within the accounts payable process. The authors have also had access to organizational documents provided by the case company. Conclusion: Non-value adding activities that are possible to reduce or eliminate have been identified within the process. A selection of these activities include the handling of 6 physical paper invoices, handling of so called “wild invoices” and the manual work of matching order invoices against their corresponding purchase orders.