Credit Risk Management in BSH Home Appliances Group

Obstoj podjetja je pogojen z njegovo finančno stabilnostjo. Eden izmed pogojev za zagotavljanje stabilnosti je vsekakor ustrezno upravljanje s terjatvami. Kako bo podjetje upravljalo s terjatvami – bodisi terjatvami do kupcev bodisi do dobaviteljev – je odvisno od tega, kako jasno opredeljeno kreditno politiko in vizijo ima. Tu imajo pomembno vlogo managerji, predvsem v finančnem managementu. Ti pridobijo in ustrezno interpretirajo vse podatke, ki so koristni za poslovanje oziroma razvoj podjetja. Za učinkovito obvladovanje terjatev do kupcev je za podjetja zelo pomembno, da poznajo kupca ali pridobijo informacije o njem. To pomeni, da morajo poznati njegovo boniteto, pretekle izkušnje s poslovanjem (lahko tudi izkušnje drugih podjetij) ter njegove poslovne navade. Le na podlagi teh ugotovitev lahko podjetja izdelajo ustrezno kreditno politiko. V magistrskem delu bomo širše raziskali pojem kreditnih tveganj, katerih del so terjatve do kupcev. Prikazali bomo vrste kreditnih politik oziroma kako se podjetja soočajo s kreditnim tveganjem ter kako se pred njim zavarujejo. Delo temelji na konkretnem primeru upravljanja terjatev do kupcev in kreditnih tveganj v koncernu BSH. Predmet raziskave je presoja upravljanja terjatev do kupcev na primeru podjetij BSH v Sloveniji, Romuniji in Nemčiji.The existence of a company depends on its financial stability. One of the conditions to maintain stability is suitable management with receivables. How the company will manage receivables – let that be trade receivables or supplier receivables – depends on how clear are their credit policy and their vision. Managers have an important role in this area, especially in financial management. They own, analyse, and interpret every information, beneficial for the operation and development of the company. It is important to know the customer or gain information about the customer to successfully manage customer receivables. This means knowing the customer’s credit ratings, previous business experience (including the experience of other companies) and the customer’s business behaviour. The companies can create a suitable credit policy, based on the information they gain. In the master’s thesis we will research the concept of credit risk, as that is part of customer claims. We will demonstrate all types of credit policies, and show how the companies face credit risk and protect themselves against it. Master’s thesis is based on the example of managing customer receivables and credit risks in BSH Group. The subject of this research is the assessment of managing customer receivables on the examples in BSH companies in Slovenia, Romania and Germany