20.500.12556/DKUM-42812 VPLIV UPRAVLJANJA Z OBRATNIM KAPITALOM NA PLAČILNO SPOSOBNOST IN LIKVIDNOST: PRIMER PODJETJA SIKA D.O.O. INFLUENCE OF WORKING CAPITAL MANAGEMENT ON THE SOLVENCY AND LIQUIDITY: THE CASE OF COMPANY SIKA D.O.O. Neto obratni kapital v splošnem definiramo kot razliko med gibljivimi sredstvi in kratkoročnimi obveznostmi. Optimalno upravljanje z obratnim kapitalom pomembno vpliva na likvidnost in plačilno sposobnost podjetja. Likvidnost pomeni, koliko časa in sredstev potrebujemo, da premoženje podjetja spremenimo v najbolj likvidno obliko-denar. Plačilno sposobnost pa v splošnem opredelimo kot sposobnost poravnavanja obveznosti ob roku njihove zapadlosti. Težave z likvidnostjo in plačilno sposobnostjo lahko privedejo do plačilne nediscipline, ki je danes v Sloveniji velik problem. Gre za nespoštovanje dogovorjenih rokov in pogojev plačevanja med podjetji, kar pogosto vodi k verižni reakciji in lahko ogrozi poslovanje več podjetij v poslovni verigi. Net working capital we could define as a difference between tangible assets and short term liabilities. Optimal policy of NWC has an important impact to company's liquidity and solvency. Liquidity means how much time and costs we need to transform company's assets to the most liquid shape-money. Solvency we define as an ability of paying the obligations at their due time. Problems with liquidity and solvency leads to problems with paying discipline, which is a significant problem in Slovenia. Means not respecting payment terms between companies, which can often leads to chain reaction and can have negative impact to the business of all companies in the business chain. neto obratni kapital terjatve zaloge denarna sredstva obveznosti likvidnost plačilna sposobnost plačilna nedisciplina net working capital accounts receivable inventories cash laibilities liquidity solvency payment discipline true true false [M. Orehek] Slovenski jezik Angleški jezik Diplomsko delo 2013-10-20 12:08:59 2014-04-03 14:50:06 2022-05-08 03:06:04 2021-04-27 03:39:46 2013 0 Ig pri Ljubljani 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 330.1 11685148 URN:SI:UM:DK:4MCBGY6W VS_Orehek_Mateja_2014.pdf VS_Orehek_Mateja_2014.pdf 1 8A3CF9AB8585B8D3A2BC140787332FBB 40f379bf5a51d5ff82394e7cb3ee255742e5a02131a563429cb43a07ce358a41 b1f89e9c-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=62343 Ekonomsko-poslovna fakulteta 0 0 0