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Title:Možnosti obvladovanja kratkoročnih poslovnih terjatev na primeru treh slovenskih podjetij
Authors:Skitek, Petra (Author)
Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf VS_Skitek_Petra_2016.pdf (899,56 KB)
MD5: F47C1438D4048D81F39D742A8815939C
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V nalogi je obravnavana tema obvladovanja kratkoročnih poslovnih terjatev. Gre za raziskavo možnosti obvladovanja kratkoročnih poslovnih terjatev do kupcev, ki so predvidene v teoriji v fazah nastanka, spremljanja, poplačila in izterjave navedenih terjatev. Ravno tako so opisane teoretične možnosti za zavarovanje takšnih terjatev, vzroki za zapadle in neizterjane terjatve ter možnosti preprečitve nastanka spornih terjatev. V drugem delu so opisani načini obvladovanja kratkoročnih poslovnih terjatev do kupcev, ki jih v praksi uporabljajo tri slovenska podjetja. Predstavljeni so postopki obvladovanja navedenih terjatev v fazah nastajanja, spremljanja, poplačila in izterjave oziroma odprave v proučevanih podjetjih. Opisani so vplivi panoge na postopke obvladovanja v podjetjih ter vzroki, ki po njihovem mnenju vplivajo na uspešno obvladovanje kratkoročnih poslovnih terjatev do kupcev. Primeri treh proučevanih podjetij enako obvladujejo svoje kratkoročne poslovne terjatve, kar je trditev naloge. Preverjana je s podatki, ali se delež navedenih terjatev v bilanci stanja v zadnjih treh poslovnih letih zmanjšuje, nato s koeficientom komercialnega terjatveno obveznostnega razmerja ter koeficientom dnevne trajnosti kreditirane prodaje.
Keywords:Računovodski izkazi, kratkoročne poslovne terjatve, kratkoročne poslovne terjatve do kupcev, instrumenti zavarovanja terjatev, sporne terjatve.
Year of publishing:2016
Publisher:[P. Skitek]
Source:Maribor
UDC:657.6
COBISS_ID:12513052 New window
NUK URN:URN:SI:UM:DK:3CLOTMAY
Views:618
Downloads:70
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:Management options of short-term trade receivables on cases of three Slovene companies
Abstract:The topic in our thesis deals with management of short-term trade receivables. Specifically, it is a survey of the control options of short-term trade receivables to customers, which are provided in theory in stages of incurrence, monitoring, repayment and recovery of the stated receivables. It also describes the theoretical possibilities for securing such receivables, causes of past due and unrecovered receivables and possibilities of preventing the incurrence of disputed receivables. The second part of our thesis describes methods for managing short-term trade receivables to customers, which are being used in practice by three Slovenian companies. It presents the management processes of the stated receivables in stages of incurrence, monitoring, repayment and recovery or reversal in the studied companies. It describes the effect of branch on the management procedures in companies and causes, which, in their opinion, affect the successful management of short-term trade receivables to customers. We claim that all three studied companies control their short-term receivables the same way. The claim was verified with the following data: with the share of the stated receivables in the balance sheet in the last three financial years and its decrease, with the coefficient of the mandatory commercial receivables ratio and the coefficient of daily sustainability of credited sales.
Keywords:Accounting statements, short-term receivables, short-term trade receivables to customers, instruments of insurance of receivables, disputable receivables


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