The project in five facts.
Challenge, approach and results.
The diploma thesis addresses the prevention of late payments as regulated by the Prevention of Late Payment Act (ZPreZP), which introduced statutory payment deadlines that were not specified in previous applicable legislation. The Prevention of Late Payment Act encourages timely payment and elimination of late payments related to payments for deliveries in commercial transactions between economic operators and between economic operators and public authorities. The diploma thesis concludes with a presentation of the results of the first six mandatory multilateral set-offs of ten examined companies. These were compared with statistical data from the administrator Ajpes.
Problem
The diploma thesis addresses the prevention of late payments as regulated by the Prevention of Late Payment Act (ZPreZP), which introduced statutory payment deadlines that were not specified in previous applicable legislation. The Prevention of Late Payment Act encourages timely payment and elimination of late payments related to payments for deliveries in commercial transactions between economic operators and between economic operators and public authorities. The purpose of the diploma thesis is to present the Prevention of Late Payment Act and the implementation of the law in practice.
Many payments are in fact executed later than agreed, which negatively affects the competitiveness and liquidity of economic operators and is often the cause of company bankruptcies. The initial chapters addressed the foundations for settling obligations based on obligatory relationships and the importance of payment deadlines. In the continuation, measures of the Prevention of Late Payment Act for eliminating payment indiscipline and the impact of the Prevention of Late Payment Act on the Value Added Tax Act were presented in more detail.
Results
The diploma thesis concludes with a presentation of the results of the first six mandatory multilateral set-offs of ten examined companies. These were compared with statistical data from the administrator Ajpes.
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.