Obvladovanje terjatev in kreditnega tveganja v Pošti Slovenije d.o.o.

Madžarič, Sandra

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Title:	Obvladovanje terjatev in kreditnega tveganja v Pošti Slovenije d.o.o.
Authors:	ID Madžarič, Sandra (Author) ID Mlinarič, Franjo (Mentor) More about this mentor...
Files:	UN_Madzaric_Sandra_2017.pdf (1,12 MB) MD5: 1DFBFDD4D03881A49CD966E06C62AC52 PID: 20.500.12556/dkum/7ef453f9-0e8d-435b-8a8e-1efe648e8169
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Plačilna nedisciplina je v sodobnem gospodarstvu zelo razširjen pojav, s katerim se srečujejo vsa podjetja. Za uspešno obvladovanje terjatev mora podjetje ustrezno določiti kreditne pogoje, spremljati bonitetne ocene kupcev in imeti stalen nadzor nad gibanjem terjatev. Podjetja lahko izbirajo med različnimi načini izterjatve. Postopek izterjave je priporočljivo začeti s pisnim in telefonskim opominjanjem, v skrajnem primeru pa s sodno izterjavo. Možni načini izterjave terjatev so še asignacija, cesija, faktoring in kompenzacija ali pobot. Slednji je kot oblika obveznega večstranskega pobota tudi zakonsko določen. Uvedba pobota v slovensko zakonodajo je pripomogla k zmanjšanju medsebojne zadolženosti poslovnih subjektov. Uporaba faktoringa, ki omogoča zelo kratek rok poplačila terjatev, pa se vedno bolj povečuje. Področje plačilne discipline v Sloveniji urejajo predvsem Zakon o preprečevanju zamud pri plačilih, Zakon o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju ter Kodeks poslovnofinančnih načel. Kljub temu pa je plačilna nedisciplina še vedno zelo razširjen pojav. Čeprav primerjava pravočasnih plačnikov podjetij kaže, da je delež teh nad evropskim povprečjem, se stanje v zadnjih letih ni bistveno izboljšalo. Primerjava plačilnih navad Slovenije in Hrvaške kaže, da se obe državi srečujeta s težavo dolgoročnih neplačanih obveznosti. Pošta Slovenije posveča obvladovanju terjatev in kreditnega tveganja posebno pozornost. Največji delež predstavljajo zamude plačil do 30 dni, skupna vrednost terjatev pa se je zadnja leta nekoliko povečevala. Čeprav stanje ni skrb vzbujajoče, je pa vsekakor potreben ustrezen nadaljnji nadzor nad terjatvami, s ciljem zmanjševanja skupne vrednosti terjatev.
Keywords:	terjatve, kreditno tveganje, plačilna disciplina, izterjava.
Place of publishing:	Maribor
Publisher:	[S. Madžarič]
Year of publishing:	2017
PID:	20.500.12556/DKUM-68486
UDC:	336.77
COBISS.SI-ID:	12947228
NUK URN:	URN:SI:UM:DK:3HAIG2PJ
Publication date in DKUM:	19.12.2017
Views:	1574
Downloads:	127
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	22.09.2017

Secondary language

Language:	English
Title:	Receivables and Credit Risk Management in Pošta Slovenije d.o.o.
Abstract:	In the present-day economy, low payment discipline is a widespread phenomenon, encountered by all companies. In order to successfully manage accounts receivable a company must properly lay down credit terms, monitor the credit rating of customers, and continuously supervise the accounts receivable trend. Companies can choose from various collection methods. It is recommended to begin the collection procedure with written and telephone notices, and in extreme cases with judicial collection. Other potential methods of collecting accounts receivable are assignment, cession, factoring and compensation or offset. The latter is also a statutory form of compulsory multilateral offset. The introduction of offset into Slovenian legislation has contributed to a reduction in indebtedness between business entities. On the other hand, the use of factoring, which allows for a very short deadline for the repayment of accounts receivable, is increasing. In Slovenia payment discipline is regulated mostly by the Act on Prevention of Late Payments, the Financial Operations, Insolvency Proceedings and Compulsory Winding-up Act, and the Code of Financial Principles. Despite all of that, low payment discipline continues to be a highly widespread phenomenon. A comparison of payers on time has shown that their share is above the European average, the situation has not improved much in recent years. A comparison between the payment habits of Slovenia and Croatia has shown that both countries are facing the problem of outstanding long-term liabilities. The company Pošta Slovenije [Post of Slovenia] is devoting special attention to the management of accounts receivable and credit risk. Payments overdue up to 30 days take up the biggest share, while the total amount of accounts receivable has been increasing somewhat in recent years. Though the situation is not alarming, further appropriate monitoring of accounts receivable is by all means necessary in order to reduce the total amount of accounts receivable.
Keywords:	accounts receivable, credit risk, payment discipline, collection.

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