La gestión de las cuentas a cobrar y a pagar: el factoring y el confirming

Authors

  • Carlos Javier Sanz Santolaria Universidad de Zaragoza

DOI:

https://doi.org/10.26754/ojs_ais/ais.200521298

Abstract

En el marco del actual proceso de globalización económica, las sociedades procuran optimizar sus recursos financieros por razones de competitividad y de beneficio. En este artículo se exponen de una forma clara y sencilla el régimen contable y económico, así como las principales cuestiones relativas a dos figuras de financiación modernas, el factoring y el confirming.

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How to Cite

Sanz Santolaria, C. J. (2011). La gestión de las cuentas a cobrar y a pagar: el factoring y el confirming. Acciones E Investigaciones Sociales, (21), 301–314. https://doi.org/10.26754/ojs_ais/ais.200521298

Issue

No. 21 (2005)

Section

Articles

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Received 2011-04-06
Accepted 2011-04-06