AB „Pieno žvaigždės“ pirkėjų skolų tyrimas

Kučukas, Vaidotas

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dc.contributor.author	Kučukas, Vaidotas
dc.date.accessioned	2019-02-20T07:04:28Z
dc.date.available	2019-02-20T07:04:28Z
dc.date.issued	2018-06-05
dc.identifier.uri	http://dspace.kaunokolegija.lt//handle/123456789/938
dc.description	Vaidotas Kucukas. AB “Pieno žvaigždės” Purchasers’ Debts Research. Professional FN thesis. Academic Supervisor – dr. lecturer Jūratė Savickienė. Accountancy and Finance Departament, Faculcy of Management and Economics, Kauko Kolegija/ University of Applied Sciences. – Kaunas, 2018. ... pages. Business enterprises, which seek to sell as many goods and services as possible, offer not only various sales discounts, but also selling goods and services in debt, allowing purchasers’ to pay for these goods and services in the future. Various researches show that buyers’ debt accounts for about 20 – 25 percent of the current assets. This means that the management of short-term assets, the changes of it, and, in particular, costumer debt are significant for the effectiveness of the company‘s operations. In order to maintain good company finances, it is necessary to properly manage the short-term assets of the company. So in order to avoid company debts, each venture should be able to responsibly rate their purchasers’ ability to pay of for unpaid goods and services in the future and develop an effective strategy for controlling purchasers' debts. In this work is researched the situation of AB “Pieno žvaigždės” purchasers’ debts. The aim – to reveal the situation of AB “Pieno žvaigždės” purchasers’ debts. Work tasks - 1. In theory, justify the management of corporate debt management. 2. To analyze AB “Pieno žvaigždės” purchasers' debts, to determine the reasons for the situation and to assess the future consequences. 3. To submit proposals for managing the purchasers' debt of AB “Pieno žvaigždės”. The object - AB “Pieno žvaigždės” purchasers’ debts. Methods of work - analysis of scientific literature, systematization and analysis of online data for solving work tasks, as well as the enterprises 2012-2017 years analysis of balance sheet, profit (loss) report, carried out using a vertical analysis of relative indicators. The structure – the proffesional thesis consists of a theorical and analytical part. The theoretical part deals with the importance of the company's financial management, the concept of corporate debt management, value, analytical methods. The analytical part analyzes financial indicators, the situation of purchasers' debt of AB "Pieno Žvaigždės", offers suggestions on improving the management of customers debt. The results – the results show that due to purchasers’ debts the company experienced losses in the year 2015, but after the failure they managed to properly manage out the debts. Now, buyers' debt is much lower, sales have grown, buyers pay the debt at the most, currently the most of the purchasers' debts are from around the EU. In order to maintain a stable and trouble-free situation for buyers' debt, it is proposed to: actively collect information about their clients, set maximum borrowing limits, compile debt tables by age, monitor potential doubtful debts, and also separate debt sales and debt management duties for individual employees or departments. The purpose of all of these measures is to maintain the optimum amount of consumer debts in the company and reduce the risk of sales debt. Scope of the work - the work consists of 54 pages, 8 tables, 9 figures, 18 literature and sources of information.	en
dc.description.abstract	Įvairūs moksliniai tyrimai rodo, kad pirkėjų skolos sudaro apie 20-25 proc. trumpalaikio turto. Tad norėdamos išvengti įmonės skolų, kiekviena įmonė kreditorė, turėtų atsakingai įvertinti savo pirkėjų galimybes ateityje atsiskaityti už neatsiskaitytas prekes ar paslaugas, sukurti efektyvią pirkėjų skolų valdymo strategiją.	en_US
dc.language.iso	other	en_US
dc.subject	Pirkėjai, skolos, tyrimas	en_US
dc.title	AB „Pieno žvaigždės“ pirkėjų skolų tyrimas	en_US
dc.title.alternative	AB "Pieno žvaigždės" Purchasers’ Debts Research	en
dc.type	Other	en_US