> For the complete documentation index, see [llms.txt](https://doc.simax.fr/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://doc.simax.fr/fonctionnelle/tresorerie/affacturage.md).
# Affacturage
L’affacturage constitue une solution de financement très prisée par les entreprises, permettant à la fois de renforcer leur trésorerie et de se protéger contre les risques d’impayés. Cependant, au-delà de ses avantages opérationnels, cette pratique comporte des **implications comptables spécifiques** qu’il est crucial de comprendre. En effet, la comptabilisation des opérations d’affacturage influence directement le **bilan**, la **trésorerie** et le **résultat net** de l’entreprise.
Dans Simax, l'affacturage se passe en 4 étapes:
* Cession des créances
* Validation par le factor de la cession
* Réception du financement
* Comptabilisation des frais d'affacturage
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