BANKRUPTCY LEGISLATION AND LIQUIDITY

V diplomskem seminarju predstavljam problem nelikvidnosti podjetij in možne rešitve zanjo. Včasih vpliva na nelikvidnost kriza v gospodarstvu, velikokrat pa je za krizo v podjetju krivo vodstvo. Zaradi krize v gospodarstvu se je veliko podjetij znašlo v položaju, ko so kljub dobro opravljenemu delu ostala brez plačila. Mnoga podjetja so se zaradi slabega in negospodarnega poslovanja znašla v prisilni poravnavi ali v stečajnem postopku, s čimer pa so ogrozila poslovanje drugih, prej zdravih podjetij. Problematiko sem predstavil v teoretični obliki, medtem ko sem se praktičnega dela lotil na bilančnih podatkih podjetja »X« pred prisilno poravnavo, ob začetku prisilne poravnave in ob začetku stečajnega postopka. V diplomskem seminarju sem podrobneje predstavil pojem likvidnost in krize, postopek prisilne poravnave in stečajni postopek. V zaključku diplomskega seminarja sem se posvetil predvsem pomanjkljivostim, katera bi podjetja morala odpravit, da bi lahko začela normalno delovati in bi se s tem tudi v teh težkih kriznih časih izognila stečajnim postopkom.The diploma paper presents a problem of business illiquidity with possible solutions to it. Sometimes, the economic crisis impacts illiquidity, though often the crisis in the company is caused by its executives. As result of the economic crisis, many enterprises found themselves in a situation where, despite their good work they remain without being paid for it. Due to poor and bad management a considerable number of undertakings run into compulsory settlement or insolvency proceedings, thereby jeopardizing the performance of other, previously healthy establishments. The problem is presented in theoretical form, whereas the practical part is tackled on the company "X"’s balance sheet data, prior to, at the beginning of compulsory settlement and at the initiation of bankruptcy proceedings. The diploma paper offers detailed presentation of the concepts of liquidity and crises, compulsory settlement and bankruptcy proceedings. The conclusion focuses primarily on the shortcomings which companies would have to address in order to be able to begin functioning normally in order to avoid bankruptcy proceedings in these difficult times of crisis