MANAGEMENT OF RECEIVABLES IN THE SELECTED COMPANY

Namen diplomskega dela je podati informacije o pomenu izterjave poslovnih terjatev. Ker se v Sloveniji podjetja soočajo s plačilno nedisciplino, poskušajo terjatve zavarovati z različnimi instrumenti ali jih pravočasno izterjati, preden te zapadejo. Raziskovalni izziv v diplomskem delu temelji na načinih izterjave javnega podjetja, ki kljub neplačilom ne more ukiniti izvajanja svojih storitev. Zastavljen cilj v diplomskem delu, ki je temeljil na zmanjšanju terjatev v izbranem podjetju, je bil dosežen z različnimi raziskovalnimi metodami. V teoretičnem delu sta bili uporabljeni dve metodi, in sicer metoda deskripcije in kompilacije, v empiričnem pa analitična in primerjalna metoda. Podatki so sloneli na zadnjem petletnem obdobju 2012-2016. Na podlagi pridobljenih podatkov s spletnih strani in AJPESA je bilo ugotovljeno, da podjetja, ki so bila predstavljena v diplomski nalogi, uporabljajo dokaj podobne metode izterjave dolgov. Med vsemi podjetji je Marjetica Koper bila najbolj uspešna pri izterjavi terjatev preko sodišč, pri odpisu terjatev pa primerljiva s podjetjem z enako dejavnostjo. Menim, da bo diplomsko delo s podanimi predlogi pripomoglo k učinkovitejši izterjavi terjatev javnih podjetij, ki so dolžna opravljati storitve ne glede na prejeta plačila. Poleg tega, naj bi diplomsko delo prispevalo k večji ozaveščenosti ljudi, da so ti dolžni plačati opravljene storitve, saj z njihovim neplačilom lahko zaposleni ostanejo brez plač kljub temu, da so svoje delo opravili. Za večji ekonomski učinek pri izterjavi terjatev je najbolj pomembno ažurno spremljanje in nadzorovanje terjatev ter mesečno obveščanje dolžnikov o njihovih dolgovih.The purpose of thesis is to provide information on the importance of the recovery of operating receivables. Because companies in Slovenia face payment indiscipline, they try to insure with various instruments or recover them in due time before they fall due. The research challenge in the thesis is based on the methods of recovering a public company which, despite its default, can no longer abolish the performance of its services. The stated objective in the thesis, which was based on the reduction of claims in the selected society, was achieved through various research methods. In the theoretical part were used two methods, namely the description and compilation method, and the empirical analytical and comparative method. The data were based on the last five-year period 2012-2016. On the basis of data obtained from the website and in AJPES, it was found that the companies presented in the thesis used relatively comparable methods of debt recovery. Among all companies, Marjetica Koper was the most successful in the recovery of claims through the courts, in the case of write-offs of receivables, it was comparable with a company with the same activity. I believe that the thesis will help to recover the claims of public companies that are obliged to provide services irrespective of the received payments with the submitted proposals. In addition, the thesis should contribute to increasing people\u27s awareness that they are obliged to pay for the services they provide, because with their default, employees can remain without salary, even though they have done their job. In order to achieve greater economic efficiency in the recovery of claims, the most important is the up-to-date monitoring and monitoring of receivables and the monthly informing of debtors about their debts