,,,
:
:
-
:
:
: ..
: -52
: ..
:
2008
1.
1.1
1.2
1.3
1.3.1
1.3.2
2. Ҩ- λ
. , . factoring factor () - , , , () .
(accounts receivable), , , - , . , .
. 69% , 8% , 28% . . , , 70-90 2009 . [1]
, , , , 2006 . 102%. -, .
. :
1) ;
2) ;
3) , .
() λ 2006 .
. :
1. ;
2. , ;
3. : , , ;
4. ;
5. ;
6. ;
7. ;
1.
1.1
, . , , . , .
( 43, . 824) : ( ) () () (), , , .
(UNIDROIT Convention on International Factoring) , () ( ), :
1) , - , (), , , , .
2) , , :
, ;
( ) ;
;
.
3) .
14 , , 1995 . , , . .
(.1). . . 50% 95% ( , , , , ). , . . [2]
() , , . , , , . , , .
. 1 .
, , :
;
;
( );
, , .
1.2
1. (domestic factoring) (international factoring)
, -, . : , . , (international factoring).
( ), . , : , . (.2)
. 2
, . , . , , .
, . , , . -, . [9]
2. (recourse factoring) (non recourse factoring)
, , . ( ), .
, , . . - : , , 69%, 73%.
. . , . 66% 35% . [3]
3. (disclosed factoring) (undisclosed factoring)
, , , . , , , , . , , .
1.3
1.3.1
1) .
. , , , .
, , . , , , . , , , , .
, , :
, ;
, ;
.
, , . , , , , : , . , , , - . , , , . [4]
, , . , , ( , ). , , . , : , , .
, .
, - , , , , . - , , . , , , , .
2) .
, , . , . , , . .
3)
, , . , . , . . [5]
, , : , , .
:
, ;
;
;
;
;
.
1.3.1
, , ( 20-70%). , :
( ),
( , : , ).
, - , 18-36 . - . , , . 24 .
50 300 . , , .[8]
: 0,5 7,5 - , .
: ( 60-95 ), ( 14 180 ) , . [6]
:
.
- .
, .
.
, , . , , .
, , . , . ( 1)
80100% . 2005 147 , 2006- 300 , 2007, , 570 . () , , 2010 1,822 . , .
11% . , , 2007 , , 70%. [11]
2. Ҩ λ
: .
( , ) :
8. , , ;
1. λ 2006 .
|
(..) |
(%) |
||||||
(..) | . (%) |
(%) |
(%) |
|||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
III. |
||||||||
216 | 216 | 0,01 | 0,01 | 0 | -0,004 | 0 | 0 | |
22176 | 22176 | 1,3 | 0,9 | 0 | -0,5 | 0 | 0 | |
45 | 45 | 0,003 | 0,002 | 0 | 0 | 0 | 0 | |
- ( ) | 343148 | 312567 | 20,1 | 12,1 | -30581 | -8,1 | -8,9 | -3,4 |
III |
365585 |
335004 |
21,4 |
12,9 |
-30581 |
-8,5 | -8,4 | -3,5 |
IV. |
||||||||
1210715 | 1211943 | 71 | 46,7 | 1228 | -24,3 | 0,1 | 0,2 | |
10251 | 18215 | 0,6 | 0,7 | 7964 | 0,1 | 77,7 | 0,9 | |
IV |
1220966 |
1230158 |
71,6 |
47,4 |
9192 |
-24,2 | 0,75 | 1 |
V.
|
||||||||
39741 | 484613 | 2,3 | 18,7 | 444872 | 16,3 | 1119,4 | 49,9 | |
78631 | 196958 | 4,6 | 7,6 | 118327 | 3,0 | 150,5 | 13,3 | |
0 | 349924 | 0 | 13,5 | 349924 | 13,5 | - | 39,3 | |
V |
118372 |
1031495 |
6,9 |
39,7 |
913123 |
32,8 | 771,4 | 102,4 |
|
1704923 | 2596657 | 100 | 100 | 891 734 | 0 | 52,3 | 100 |
2. : , , ;
2. λ 2006
|
|
|
(+;-) |
0,21 | 0,13 | -0,09 | |
3,66 | 6,75 | 3,09 | |
-0,687 | -0,824 | -0,137 |
:
1. ():
= /.
;
.
2. ():
= /
= +(-)
;
.
3. (/):
/ = /
.
3. :
:
3. λ 2006 .
. | . (%) | . | (%) | .. | % | % | |
. |
1704923 | 100,00% | 2596657 | 100,00% | 891734 | 0 | 52,30 |
. |
1339338 | 78,56% | 2261653 | 87,10% | 922315 | 8,54 | 68,86 |
365585 | 21,44% | 335004 | 12,90% | -30581 | -8,54 | -8,36 |
4. ;
= (1-)*(R )*(/)
R = (/)*100%
( 24%);
Ra ( );
( 18%);
() () .
-
:
4. λ 2006 .
(%) | (%) | (+;-) (%) | |
Ra |
50,8 | 23,8 | -27,0 |
|
91,3 | 29,7 | -61,6 |
5. .
:
:
1:
2:
.
:
1:
2:
5. λ 2006 .
. | % | ||||
( 1) | 675539 | 208585 | -466954 | -69,12 | |
( 2) | 675539 | 208585 | -466954 | -69,12 | |
( 1) | -545427 | -1021573 | -476146 | 87,30 | |
( 2) | -545427 | -1021573 | -476146 | 87,30 | |
6. ;
|
|
|
1 | 3 | 4 |
I. |
|
|
777040 | 1073091 | |
120372 | 260742 | |
, | 13600 | 22744 |
I |
911012 |
1356577 |
II. |
||
, | 232876 | 160475 |
, , | 308234 | 912229 |
244945 | 139885 | |
7856 | 27491 | |
II |
793911 |
1240080 |
|
1704923 |
2596657 |
|
|
|
1 | 3 | 4 |
III. |
|
|
, | 22392 | 22392 |
45 | 45 | |
( ) | 343148 | 312567 |
III |
365585 |
335004 |
IV. |
1220966 |
1230158 |
V. |
||
39741 | 484613 | |
78631 | 196958 | |
0 | 349924 | |
V |
118372 |
1031495 |
|
1704923 |
2596657 |
6. λ 2006
|
, .. |
|
|
|||||||
22327 | - | 343148 |
365475 |
411565 | - | - | - |
411565 |
777040 |
|
22327 | - | 312567 |
334894 |
738197 | - | - | - |
738197 |
1073091 |
|
- | - | - |
- |
120372 | - | - | - |
120372 |
120372 |
|
- | - | - |
- |
260742 | - | - | - |
260742 |
260742 |
|
, | - | - | - |
- |
13600 | - | - | - |
13600 |
13600 |
- | - | - |
- |
22744 | - | - | - |
22744 |
22744 |
|
|
22327 |
- |
343148 |
365475 |
545537 |
- |
- |
- |
545537 |
911012 |
22327 |
- |
312567 |
334894 |
1021683 |
- |
- |
- |
1021683 |
1356577 |
|
+ | 65 | 45 | - |
110 |
232766 | - | - | - |
232766 |
232876 |
65 | 45 | - |
110 |
160365 | - | - | - |
160365 |
160475 |
|
, , | - | - | - |
- |
189862 | 39741 | 78631 | - |
308234 |
308234 |
- | - | - |
- |
48110 | 484613 | 196958 | 182548 |
912229 |
912229 |
|
- | - | - |
- |
244945 | - | - | - |
244945 |
244945 |
|
- | - | - |
- |
- | - | - | 139885 |
139885 |
139885 |
|
- | - | - |
- |
7856 | - | - | - |
7856 |
7856 |
|
- | - | - |
- |
- | - | - | 27491 |
27491 |
27491 |
|
|
65 |
45 |
- |
110 |
675429 |
39741 |
78631 |
- |
793801 |
793911 |
65 |
45 |
- |
110 |
208475 |
484613 |
196958 |
349924 |
1239970 |
1240080 |
|
|
22392 |
45 |
343148 |
365585 |
1220966 |
39741 |
78631 |
- |
1339338 |
1704923 |
22392 |
45 |
312567 |
335004 |
1230158 |
484613 |
196958 |
349924 |
2261653 |
2596657 |
7. :
1. 1 λ (IV ) 71%, , III - 21%.
: , , 24%, 47%. , 2006 913 .., 33%, 40%.
, 892. . , λ , .
2. - , 2 , 0,21 0,13. , , . , , ( ) .
2 3,66 6,75. 1 6,75 , .. .
-0,69, -0,82 , .
3. 2006 , . .
, ( -545427.. -1021573..) .
4. 30581.. (8.6%), 70% - . - , , λ, .
91,3%, . 29,7%, .
5. () ;
, , , , .
, λ , . : , , .
, , . . 40%, 53%. ( λ 2006 ).
, 2006 , , 2 , . , , , , , .
λ.
. , , .
, , , 90% , .
λ , , .
, 6.75 .
2006 30., , . ( 40%, 53%), -.
, .
.
1. . : [http://news.finance.ua/ru/~/1/0/all/2007/08/01/103350]
2. .. .-.:,2000
3. : .. : . - .: , 2004.
4. , , / . .. . .: , 1995
5. .. // . 2000. 15.
6. .. . 2- . .: , 1998.
7. - . : [http://www.dis.ru/fm/arhiv/2001/2/6.html]
8. . : [http://www.factoringpro.ru/index.php/menu_history/34-f_history/67-aoctoring_type]
9. . : [http://www.solev.ru/?p=articles&row_id=253]
10. // . 2005. 3. : [http://grebennikon.ru/article-ygtt-187.html]
11. // -, 2008 : [http://www.nomos-factor.ru/article_detal.phtml?id=15867&rid=]
12. : / . .. . .: -,2000.-.528.
1.
λ 31 2006 .
1 | 0710001 | ||||
31 2006 . |
(, , ) | 2003 | 01 | 01 | |
: λ | 7622236 | ||||
5504005046 | |||||
: | 23.30 | ||||
- / : / |
/ | 47/16 | |||
: . . |
384 | ||||
|
. |
|
|
1 | 2 | 3 | 4 |
I. |
|
|
|
110 | 0 | 0 | |
120 | 777040 | 1073091 | |
130 | 120372 | 260742 | |
135 | 0 | 0 | |
140 | 0 | 0 | |
145 | 13600 | 22577 | |
150 | 0 | 167 | |
I |
190 |
911012 |
1356577 |
II. |
|
||
210 | 287881 | 292085 | |
: , |
211 | 187643 | 137072 |
212 | 0 | 0 | |
213 | 2754 | 5003 | |
214 | 93115 | 144552 | |
215 | 0 | 0 | |
216 | 4369 | 5488 | |
217 | 0 | 0 | |
220 | 38110 | 12942 | |
( 12 ) | 230 | 0 | 0 |
231 | 0 | 0 | |
( 12 ) | 240 | 215119 | 417753 |
241 | 120864 | 259987 | |
250 | 244945 | 139885 | |
260 | 7856 | 27491 | |
270 | 0 | 349924 | |
II |
290 |
793911 |
1240080 |
|
300 |
1704923 |
2596657 |
|
. |
|
|
1 | 2 | 3 | 4 |
III. |
|
|
|
410 | 216 | 216 | |
, | 411 | 0 | 0 |
420 | 22176 | 22176 | |
430 | 45 | 45 | |
: , - |
431 | 0 | 0 |
, | 432 | 45 | 45 |
( ) | 470 | 343148 | 312567 |
III |
490 |
365585 |
335004 |
IV. |
|
||
510 | 1210715 | 1211943 | |
515 | 10251 | 18215 | |
520 | 0 | 0 | |
IV ( 510,515,520) |
590 |
1220966 |
1230158 |
V. |
|
||
610 | 39741 | 484613 | |
620 | 78631 | 196958 | |
:
|
621 | 62646 | 163984 |
622 | 6313 | 14360 | |
623 | 1515 | 3261 | |
624 | 6511 | 10289 | |
625 | 1646 | 5064 | |
() | 630 | 0 | 0 |
640 | 0 | 0 | |
650 | 0 | 0 | |
660 | 0 | 349924 | |
V |
690 |
118372 |
1031495 |
|
700 |
1704923 |
2596657 |
2.
λ 2006 .
|
|
|
|
1 |
2 |
3 |
4 |
() , , , ( , ) |
010 | 2775318 | 1997979 |
011 | 1751651 | 1468261 | |
012 | 885701 | 421373 | |
013 | 137966 | 108345 | |
, , , | 020 | (1909637) | (1380323) |
021 | (1035571) | (938599) | |
022 | (739286) | (333839) | |
023 | (134780) | (107886) | |
029 | 865681 | 617656 | |
030 | (615229) | (395305) | |
040 | (136767) | (93913) | |
() | 050 | 113685 | 128438 |
|
|||
060 | 8699 | 938 | |
070 | (123678) | (62683) | |
090 | 34786 | 35275 | |
100 | (63800) | (94359) | |
() | 140 | (30308) | 7609 |
141 | 8977 | (481) | |
142 | (7964) | (4852) | |
150 | (1284) | (1123) | |
, | 151 | (2) | (11) |
() | 190 | (30581) | 1142 |
. | |||
() | 200 | 7545 | 4630 |
Copyright (c) 2024 Stud-Baza.ru , , , .