CREDIT RISKS FROM THE PERSPECTIVE OF COMPANY X

Podjetje mora pri uspešnem obvladovanjem terjatev do kupcev poznati vsakega kupca, njegovo boniteto, poslovne navade ter morebitne pretekle izkušnje z njimi. Spoznanja morajo vključiti v načrtovanje kreditne politike podjetja. Dogodki iz preteklosti naj bodo podjetjem podlaga za učinkovito planiranje prihodnosti ter odprava napak, ki so bile storjene v preteklem obdobju, saj le takšna podjetja, katera bodo imela ustrezno izdelane strategije bodo v nadaljnjem delu in poslovanju uspešna. Negativna komponenta poslovanja v večini slovenskih ter tujih podjetij je izrazita plačilna nedisciplina kupcev. Takšni vzroki izhajajo iz poslovanja podjetja ter iz okolja v katerem podjetje posluje. Negativni dejavniki, kateri so velikokrat zelo pogosti so nesposobnost podjetja na prilagajanje novim razmeram poslovanja, slabo vodenje managerjev, preveliki stroški in zaposlenost. Magistrska naloga je razdeljena na dva dela in sicer na praktični in teoretični del. V teoretičnem delu je naprej podano nekaj značilnosti finančnega managementa terjatev, ki je sestavni del politike gibljivih sredstev, ki vpliva na gibljiva sredstva podjetja s tem pa tudi na terjatve do kupcev. Terjatve predstavljajo obliko premoženja podjetja, jih mora podjetje tudi financirati, pri tem so zelo pomembne naslednje komponente: dnevi vezave terjatev, kazalniki spremenljivih stroškov. Kupci iz različnih razlogov ne poravnajo svojih obveznosti v dogovorjenem roku, na kar za podjetje to predstavlja velik problem. Čeprav ima podjetje dobro zasnovano politiko podjetja se kljub temu pojavijo takšne situacije. V praktičnem primeru magistrske naloge so vsa teoretična spoznanja prikazana na praktičnem primeru podjetja X. Zadnji del pa predstavlja sklep, kjer so zapisana spoznanja in ugotovitve, do katerih je prišlo po raziskavi teme.The company, in the successful management of receivables to buyers to know each customer, his rating, business habits and any past experience with them. The lessons must be included in the design of the credit policy of the company. Events from the past should be the basis for planning future undertakings effectively and eliminating the mistakes that have been committed in the past period, since only such companies, which will have a properly designed strategy in the further work and business success. The negative component of the business in the majority of Slovenian and foreign companies is pronounced insolvency of customers. Such causes are derived from the business and from the environment in which the company operates. Negative factors, which are often very common are the inability of businesses to adapt to new conditions of business conducting, too bad managers and employment costs. Assignment is divided into two parts and on the practical and theoretical part theoretical work on the some of the features of the financial management of claims made, which is an integral part of the policy, which affects the current assets current assets the company and thus also on the receivables. Claims to represent the shape of the company\u27s assets, the company is also funded by the following components: very important days of tying debt indicators of the variable costs. Customers from a variety of reasons not settled its obligations within the agreed deadline, which for a company that presents a big problem. Although the company has a well designed policies still appear such situations. In a practical case of the thesis are all theoretical knowledge in a practical case, the company appears on the X. The last part presents the conclusion, where the recorded lessons and findings have occurred after the study of the topic