Polytechnic Nikola Tesla in Gospić. Business department.
Abstract
Završnim radom ukazuje se na važnost računovodstvenog praćenja i analize potraživanja od kupaca u poslovanju općenito i na primjeru poslovanja poduzeća Brodomerkur d. d. U trenutnim uvjetima poslovanja, obilježenima ekonomskom krizom, porastom konkurencije i otežanim uvjetima poslovanja, poduzeća moraju pristati i na neke rizičnije oblike poslovanja. Kako bi održala konkurentnost, poduzeća pristaju na neki oblik odgode naplate potraživanja od kupaca. Tu odgodu potrebno je regulirati, računovodstveno evidentirati, analizirati i pomno pratiti, a prije svega dobro istražiti bonitet kupaca. Što je rok naplate potraživanja duži, potraživanje je teže naplatiti, što posebno dolazi do izražaja za vrijeme opće nelikvidnosti u gospodarstvu i sve težeg opstanka poduzeća na tržištu. Rad prikazuje probleme i mogućnosti upravljanja naplatom potraživanja, ali i važnost analize i praćenja potraživanja od kupaca kao bitne stavke u poslovanju svakog poduzeća te smanjenju nezaposlenosti i nelikvidnosti u gospodarstvu.The final paper points out the importance of accounting monitoring and accounts receivable analysis in business in general and in the case study of Brodomerkur d. d. company. In the current business environment, marked by the economic crisis, increased competition and difficult business conditions, companies must agree to some riskier forms of business. In order to maintain competitiveness, companies agree to a certain type of collection postponement of accounts receivable. It is necessary to regulate this delay, to record it in accounting, to analyse and trace it, and above all, to check the creditworthiness of those clients. The longer the accounts receivable collection period, the harder it is to collect the claim, which is particularly evident in times of a general liquidity crisis in the economy and increasingly difficult survival on the enterprise market. The paper presents the problems and possibilities of accounts receivable management, and also the importance of the analysis and monitoring of accounts receivable for the business of each company and also for the unemployment reduction and liquidity crisis resolution in the econom
