LIQUIDATION OF A COMPANY AS A RESULT OF ECONOMIC RECESSION

V času študija in v času priprav na diplomsko nalogo sem ugotovil, da je gospodarska kriza lahko vzrok za prenehanje številnih gospodarskih družb, saj se zaradi nje povpraševanje po izdelkih in storitvah zelo zmanjša. Na zmožnost obstoja gospodarske družbe vpliva tudi število zaposlenih, vrsta proizvoda z vidika fleksibilnosti, možnost spreminjanja plač, sposobnost managementa, finančna disciplina, ter ali je lastnik gospodarske družbe država ali posameznik, ki je ni uspel v času krize obvladovati. Vsako prenehanje poslovanja družbe nosi posledice za njene lastnike, zaposlene, dobavitelje, odjemalce ter okolje oziroma regijo v kateri se družba nahaja. Kako močno je čutiti mikroekonomske in makroekonomske posledice prenehanja gospodarske družbe, je odvisno od velikosti družbe ter dejavnosti s katero se je ukvarjala. Tako imajo večja podjetja z veliko zaposlenimi in velikim številom pomembnih produktov večji vpliv na ceno, ponudbo, zaposlenost, ne nazadnje tudi na BDP in ostale mikro in makroekonomske elemente. Likvidacija gospodarske družbe je najugodnejši postopek prenehanja delovanja družbe. Njen cilj je tudi poplačati vse terjatve upnikov, in v nasprotju s stečajem, ko gospodarska družba prav tako preneha obstajati, povzroča manjšo gospodarsko škodo. V našem primeru je šlo za prostovoljno likvidacije družbe, ki jo je imel lastnik v Sloveniji, s proizvodnjo ob občutnem zmanjšanja naročil pa je lastnik nadaljeval v državah, kjer so stroški dela manjši kot v Sloveniji. Likvidacijski postopek se sicer izvede po zakonsko točno določenih postopkih in pravilih, vendar je pomembno, da jo izvede likvidacijski upravitelj, ki obvlada prvine managementa in pozna poslovanje gospodarske družbe, kar mu omogoča lažjo zaključitev poslov in pogodb, ter predvidevanje morebitnih problemov likvidacije, ki izvirajo iz podjetja in njenega okolja. V prvem delu diplomske naloge sem opredelil področja, ter namen in cilje s predpostavkami in omejitvami raziskave. Predstavil sem oblike gospodarskih družb in teoretično pojasnil recesijo kot ekonomsko kategorijo. Za razumevanje recesije sem nadaljeval z opisom nekaterih ekonomskih pojmov, in sicer BDP, ekonomski cikel, depresija, kreditni krč, deflacija in hiperinflacija. V prvem delu sem tudi predstavil likvidacijo kot eno od oblik prenehanja delovanja gospodarske družbe, managementske vidike likvidacije, sklep o likvidaciji in njegovo vsebino, likvidacijskega upravitelja, njegovo vlogo, postopek likvidacije v treh fazah in omenil tudi odškodninsko odgovornost likvidacijskega upravitelja. V drugem delu diplomske naloge sem predstavil razloge za likvidacijo gospodarske družbe na splošno, in kot najpogostejše vzroke opisal pomanjkanje naročil, prevelike stroške obratovanja zaradi prevelikih proizvodnih kapacitet in prevelikega števila delavcev, ter monotonost izdelkov, kar je vse v času recesije lahko usodno. V nadaljevanju sem predstavil konkreten primer gospodarske družbe iz Maribora, za katero se je lastnik iz tujine odločil, da jo bo likvidiral, ko je zaradi recesije za 15% padlo povpraševanje po njegovih izdelkih. Za likvidacijo družbe v Sloveniji se je lastnik odločil zaradi najvišjih stroškov dela izmed držav, kjer tudi poteka ta vrsta njegove proizvodnje. Likvidirana družba je sicer v obdobju normalnega povpraševanja več kot desetletje poslovala v skladu s pričakovanji tujega lastnika, ter rastla in se razvijala na podlagi dolgoletne industrijske tradicije. Dela je imela zagotovljenega toliko, da je zaposlovala tudi do 200 najetih delavcev poklica električarji, varilci, monterji in ključavničarji od družb, ki so registrirana za izposojo delavcev. Ko se je družba znašla v postopku likvidacije, sem v nadaljevanju diplomske naloge zapisal vsa finančno računovodska opravila in poročila družbe v postopku likvidacije in revizijo družbe ves čas trajanja postopka likvidacije. Likvidacijski upravitelj je izdelal načrt likvidacije. Pred prodajo premoženja, ki sem ga v diplomski nalogi prikazal, je likvidacDuring my study and preperation for thesis, I found out that the economic crisis could cause ending of many companies, because it lowers/reduces the demand for product and services. Other things can also influence on existence of a company, for example: number of workers, type of product, the ability of management, finnancial discipline, and whether the owner of the company is goverment/state or individual person, who has failed to cope in times of crisis. Any termination of the Company has consequences and influence on his owner/s, employees, suppliers, customers and the environment or region in which it is located. How strong are the economic and social conseqences, depends on the size and activities in which the company worked. Larger companies with more employees and more and more important products have greater impact on the price, offer and demand, employement, and also GDP and other micro and macro elements. Liquidation of a company is the best procedure when speaking of terminating a company. Goal of a liquidation is to pay/settle all the debts to all creditors that the company had and opposite to Bankrupcy makes less Economy damage. In our case it was a voluntary liquidation, which had ownership in Slovenia. Beacause production demand droped significantly the owner decided to continue production in countries where labour and other costs are lower then in Slovenia. Liquidation process is carried out through specific order and rules, it is also important that is carried out by a liquidator, who mastered the elements of management and knows the bussines in the company, which allows and helps him to end contracts, works, and anticipate potential problems of liquidation, resulting from the company and its environment. In the first part of my tesis I defined the scope, purpose and objectives of the planned research. I presented forms of companies and theoretical explanation of recession as an economic category. To understand recession, I continiued with a description of certain economic concepts, namely the GDP, economic cycle, depression, credit crunch, deflation and hiperinflation. In the first part, I also presented liquidation as a form of winding up of companies, management aspects of liquidation, decision of liquidation and its content, liquidator, his role, and the procedure of liquidation, in 3 phases. I also mentioned the responsibility of the liduidator. In second part of my work, I presented reasons for the liquidation of the company in general and described as the most common causes: lack of orders, ecessive operating costs due to excessive production capacity and to many workers, and the monotony of products, all of which in times of recession can be fatal. I also presented a concrete example of the company in Maribor, for which the owner from abroad decided that it will be liquidated, because demands for his products decreased for 15%. The owner decided to liquidate the company in Slovenia because of its highest labour costs, of all its companies in other countries that also produce the same products. Liquidated company has, in the period of normal demand, operated in accordance with the expectations of the foreign owner, and grew and developed on the basis of a long industrial tradition more than a decade. Company had so much work, that it had to hire up to 200 workers from diferent professions like electricians, welders, installers and locksmiths from company that have registered to loan workers. When the company found itself in the proces of liquidation I wrote up all of the accounting tasks. Liquidator wrote redundancy plan like is written in the thesis. Before selling the property, which is shown in the thesis, has the liquidator in cooperation with another company obtained information about their fair market value and succeeded selling it completely. The liquidator has correctly executed the termination of all contracts with suppliers, and repaid them in accordance with the arrangements on the termination contracts. Sale of property was fully sufficient to pay off the claims of the employ