FINANCING COMPANIES THROUGH SUPPLIERS

Obravnavanje financiranja v podjetju se nanaša na opravila priskrbe, uporabo sredstev, gospodarjenje z njimi ter vračanje sredstev njihovim virom. Pri določanju finančnih ciljev podjetja in pri sprejemanju finančnih odločitev je potrebno nujno spremljati načela financiranja. Za vsako podjetje je pomembno, da posluje čim bolj uspešno. Za to pa so potrebna finančna sredstva, ki jih posamezno podjetje pridobi v različnih oblikah. Podjetje se lahko financira z notranjimi in zunanjimi viri. Z vidika lastništva pa razlikujemo financiranje z lastniškim in dolžniškim kapitalom. Podjetje »X« se financira z zunanjimi in notranjimi viri. Največji vir financiranja podjetja »X« predstavlja dolžniško financiranje. V okviru financiranja podjetja »X« s pomočjo obveznosti do dobaviteljev prevladujejo obveznosti do tujih dobaviteljev nad domačimi. Pri analizi kratkoročnih poslovnih obveznosti do dobaviteljev, ki leta 2008 znašajo 29.600 EUR, opazimo, da večino zneska predstavlja obveznost, krajša od 3 mesecev. Kratkoročne obveznosti do dobaviteljev se v podjetju »X« iz leta v leto manjšajo. V letu 2008 so se glede na predhodno leto obveznosti znižale za 11,2 %.Dealing with financing in company is reffering to occupation to provide, use means, manage them and recurrence of means to their sources. When defining company`s financial goals and accepting financial decisions, the attention on principles of financing is essential. That business is successful is vital for every company, and for successfulness financial means are needed and those assets for a single company are gained in various forms. Company can finance itself with inner and outer sources. There are two forms of financing from the view of ownership- financing with proprietorial and with debt capital. A company »X« is financing itself with inner and outer sources. Debt financing represents the biggest source of financing the »X« company. In the range of financing the company »X« with assistance of accounts payable, the accounts payable towards foreign suppliers are prevailing over domestic suppliers. When analysing short-term business accounts payable, that was measured on 29.600 EUR in 2008, we notice that the majority of amount is represented by obligation shorter than three months. Short-term accounts payable are reducing from year to year, their part has reduced for 11,2% in 2008