MANAGEMENT CONTROL OF RECEIVABLES AND RECEIVABLES IMPAIRMENT: THE CASE OF TERME KRKA, LTD.

V današnjem času, ko lahko rečemo, da so edina stalnica spremembe, je za podjetje zelo pomembno, da se hitro prilagodi na različne zahteve svojih strank, okolice, panoge in na sploh gospodarstvu, če želi ostati in ohraniti svojo konkurenčnost. Napačne odločitve, ki jih sprejme poslovodstvo podjetja, so namreč lahko usodne za nadaljnje poslovanje podjetja. Iz tega razloga je treba posebno pozornost nameniti tudi kupcem storitev in izdelkov podjetja in vsem poslovnim partnerjem in jih izbirati z veliko mero preudarnosti in previdnosti. Po različnih raziskavah in na podlagi primera Term Krka, d. o. o., Novo mesto lahko rečem, da je finančna disciplina nekoliko slabša in se zaradi tega pojavljajo terjatve, ki bi glede na trenutno gospodarsko stanje nekoč lahko bile tudi razlog za likvidnostne težave podjetja. Predvsem je zaskrbljujoče, da ni najti sankcij, ki bi bile dovolj učinkovite, da bi se razmere opazno izboljšale, zato je nujno vedeti, kaj lahko sami storimo, da se zavarujemo pred nedisciplino plačevanja ter kako ravnati s kupci, ki niso plačali. Terjatvam se podjetje izogne tudi tako, da postavi kratke plačilne roke in takoj izstavi račun. Poleg tega pa mora podjetje imeti dober nadzor nad terjatvami, kupce pa je treba dodatno stimulirati s popusti za predplačilo. Terjatve je treba sproti spremljati in tudi ukrepati ob zamudah plačil ter na to opozoriti kupce pisno ali telefonsko. V primeru, da podjetje samo ne more rešiti plačila, lahko terjatev proda. Pri terjatvah se lahko poslužujemo tudi pobota in kompenzacij. Ta oblika zapiranja terjatev je še posebej priporočljiva za podjetja, ki imajo med svojimi dolžniki veliko pravnih oseb, ki zamujajo s plačili in pri katerih pravna izterjava ni racionalna. Kadar vsi možni ukrepi za poravnavo dolga oz. odpravo terjatev niso učinkoviti, se poslužujemo sodne izterjave dolga. Vendar mora tu podjetje ravnati preudarno in taktično. Najslabši možni razplet za podjetje je, da kupci ne poravnajo svojih obveznosti, kar pa za podjetje pomeni dodatne stroške in odpis terjatevIn today’s times, when we can say that the only constant thing is change, adapting to the various requirements of clients, the environment, the branch and the economy in general is of exceptional importance for a company if it wishes to maintain competitiveness. Wrong decisions made by company management can have fateful consequences for the company’s future operation. For this reason, special attention needs to be paid to the company’s buyers and to all its business partners, which need to be chosen with a great deal of prudence and caution. On the basis of various surveys and the Terme Krka, Ltd., Novo mesto case study, I can say that financial discipline is now slightly worse resulting in receivables that could someday cause companies liquidity problems considering the current economic situation. It is especially alarming that there are almost no sanctions that are sufficiently effective for circumstances to significantly improve. It is therefore imperative to know what we ourselves can do in order to protect ourselves from a lack of payment discipline and how to deal with customers that fail to pay their liabilities. A company can avoid claims by setting short payment deadlines and issuing invoices immediately. The company must also have good control over receivables and buyers need to be additionally motivated by advance payment discounts. Receivables need to be continually monitored and action must be taken in the event of delays, notifying buyers about this fact either in writing or by phone. If a company cannot solve the payment issue itself, it can sell a receivable. When trying to close receivables, offsetting and compensations are especially recommendable for companies whose debtors include a substantial number of legal persons that are overdue with their payment and where the legal enforcement of receivables is not rational. When all the possible measures to collect a debt or close a receivable are ineffective, legal debt collection is used. However, a company needs to do so prudently and tactically. The worst possible outcome for a company is when buyers fail to settle their liabilities. This leads to additional costs and write-offs of receivables for the compan