Debitoru pārvaldīšana Latvijā un tās pilnveidošanas iespējas starptautiskā vidē
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Latvijas Universitāte
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lav
Abstract
Maģistra darba mērķis ir novērtēt debitoru pārvaldīšanas procesus un darbinieku lomu tajos Latvijas un starptautisku uzņēmumu vidē. Identificēt nepilnības sniegt priekšlikumus procesu uzlabošanā. Darba teorētiskā daļa raksturo debitoru parādu rašanos iemeslus, to ietekmi uz uzņēmuma finansiālo stāvokli un debitoru pārvaldīšanu.. Darba empīriskajā daļas ietvaros tiek noskaidrota darbinieku un procesu loma debitoru parādu atgūšanā. Darbs izskaidro debitoru pārvaldīšanas procesus un sniedz ieteikumus to uzlabošanai.
The main objectiveof the master's thesis is to evaluate debtor management processes and the role of employees within Latvian and international companies, and to make proposals for improvement of processes. The theoretical part of the work describes the reasons of debtor debts, their impact to the financial situation of the company and accounts receivable management. Within the empirical part is clarified information about the role of employees and processes to receive debtor debts. The thesis explains debtor management processes and suggests advices to continious improvements.
The main objectiveof the master's thesis is to evaluate debtor management processes and the role of employees within Latvian and international companies, and to make proposals for improvement of processes. The theoretical part of the work describes the reasons of debtor debts, their impact to the financial situation of the company and accounts receivable management. Within the empirical part is clarified information about the role of employees and processes to receive debtor debts. The thesis explains debtor management processes and suggests advices to continious improvements.