The project in five facts.
Challenge, approach and results.
Slovenia faces the problem of payment indiscipline, which poses serious difficulties for the economy. Payment indiscipline is becoming an increasingly serious problem, which is visibly reflected in the general illiquidity of business entities. In the diploma thesis, the aim was to determine how business entities comply with the newly adopted law, report their liabilities for multilateral mandatory set-off, whether their liabilities are set off or not, and, if they are set off, what percentage this represents. The aim was also to find out their opinion on the adoption of mandatory multilateral set-off, which they implement in practice, and how this affects the reduction of liquidity.
Problem
Slovenia faces the problem of payment indiscipline, which poses serious difficulties for the economy. Payment indiscipline is becoming an increasingly serious problem, which is visibly reflected in the general illiquidity of business entities. Thus, receivables remain unsettled long after their due date.
On 16 March 2011, the state adopted a new Act on the Prevention of Late Payments (ZPreZP), which precisely defines payment deadlines, consequences of delay and sanctions; in parallel, it introduced the implementation of mandatory multilateral set-off, where receivables and liabilities of business entities meet in a chain that would not otherwise meet.
Results
In the diploma thesis, the aim was to determine how business entities comply with the newly adopted law, report their liabilities for multilateral mandatory set-off, whether their liabilities are set off or not, and, if they are set off, what percentage this represents. The aim was also to find out their opinion on the adoption of mandatory multilateral set-off, which they implement in practice, and how this affects the reduction of liquidity.
Module, programme and stories.
Your diploma project for a real company.
A diploma thesis at Academia solves a challenge from a company – often the one where you do your 800 hours of placement. Read about the Računovodstvo module or book a consultation.