Analiza upravljanja s terjatvami v izbranih podjetjih

MARINKO, ŠPELA (avtor), Pevcin, Primož (mentor)

Za uspešno poslovanje gospodarskih subjektov je poleg kakovostnega opravljanja primarne dejavnosti pomembno tudi učinkovito upravljanje s terjatvami. Mnoga podjetja se srečujejo s plačilno nedisciplino, zato diplomsko delo ukvarja s pomenom preučevanja poslovnih partnerjev, učinkovitega obvladovanja njihovih nepravočasnih plačil obveznosti in zavarovanja ter izterjave terjatev. Cilj diplomskega dela, ki je temeljil na uspešnem obvladovanju terjatev in aktivnostih za zmanjševanje deleža zapadlih neplačanih terjatev, je bil dosežen z metodo kompilacije in opisno metodo v teoretičnem delu ter metodo analize v empiričnem delu. Na podlagi analiz javno dostopnih podatkov oziroma izračunov finančnih kazalnikov za obdobje med leti 2016 in 2018 ter odgovorov v intervjujih so bila ugotovljena stanja in pristopi obravnavanih podjetij k reševanju problema. Izvedeli smo, da izbrana podjetja prejmejo pravočasna plačila za petdeset ali več odstotkov terjatev, da večinoma ne vlagajo izvršb in da imajo nekatera podjetja terjatve zavarovane, nekatera pa ne. Z diplomskim delom skušamo ozavestiti poslovni svet o pomembnosti nadzora terjatev in spremljanja aktivnosti poslovnih partnerjev za dobro ekonomsko učinkovitost izterjave terjatev in drugih dejavnosti, povezanih s terjatvami. Obravnavanim podjetjem smo na podlagi opravljenih analiz podali naša priporočila glede možnosti uvedbe izboljšav upravljanja s terjatvami za zmanjševanje deleža zapadlih neplačanih in odpisanih terjatev.

• Jezik: Slovenski jezik
• Ključne besede: plačilna nedisciplina, terjatve, izterjava, zavarovanje terjatev, finančni kazalniki, likvidnost
• Vrsta gradiva: Diplomsko delo/naloga
• Organizacija: FU - Fakulteta za upravo
• Kraj izida: Ljubljana
• Založnik: [Š. Marinko]
• Leto izida: 2019
• Št. strani: X, 52 str.
• PID: 20.500.12556/RUL-109443
• Datum objave v RUL: 03.09.2019

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Analysis of receivables management in selected companies

Izvleček

In addition to the quality performance of the company's primary activity, the efficient management of receivables is very important for their success. Many companies are faced with payment indiscipline, which is why the thesis represents the importance of investigating business partners, effective management of their late payments and insurance and recovery of receivables. The aim of the thesis, which was based on the successful management of receivables and activities for reducing the share of overdue receivables, was achieved by the compilation method and the descriptive method in the theoretical part and the method of analysis in the empirical part. Based on analyzes of publicly available data and calculations of financial indicators for the years 2016–2018 and responses in interviews, the statuses and approaches of selected companies to solving the problem were identified. We have learned that these companies receive timely payments for 50 percent or more of receivables, that they mostly do not file their receivables to court for obtaining court payment orders, and that some companies have receivables insured and some do not. With the thesis we try to inform the business world about the importance of good receivables management and monitoring of business partners activities for improving efficiency of overdue receivables recovery and other activities related to receivables. Based on the performed analyzes, we have made recommendation to the selected companies regarding the possibility of introducing improvements in the management of receivables with the aim of reducing the share of overdue and written off receivables.

• Ključne besede: payment indiscipline, receivables, recovery, insurance of receivables, financial indicators, liquidity