The subject of this diploma thesis concerns problems connected with receivables at corporate enterprise. On the basis of results of performed analysis of the present state of receivables in the selected company, several measures are proposed to help improve weak points in the system of care for receivables in the company.

This work deals with the assessment of the current state of processing invoicing in the company Dropick, Ltd. I will create consequently the software aplication in the creative environment Microsoft Visual Studio based on the analysis and requirements of the company, which will automatize the process of invoicing. This will save not only financial, but also time requirements dedicated to this activity.

This thesis describes the program solution of work with information for a small spedition company. It means the common registration of documents, contacts and other information about companies with which do the spedition company business. Further forms and information generating, which are needed for common accounting operations. Finally making of the back-up files.

The topic of this thesis work is solution of receivables. At first we make to charted present status care of receivables in capital company. After analysis suggestions follow to innovation as prevention and solution creation non-paid receivables.

This master´s thesis presents factoring as one of the tools of active interaction of credit risk, which creates new chances of supplier’s access to financial resources. The thesis proves the advisability of this modern way of financing in the selected company. Advisability is assessed by comparing the costs of factoring with its contributions. At the conclusion, other possible ways of improvement of present company’s credit management are suggested, that the would contribute to general transparation of the administration and debt collection.

Syfte: Syftet med denna uppsats är att undersöka hur betalningsmetoden avgiftsfri faktura påverkar unga konsumenters köpbeslut inom den svenska e-handeln. Studien skallförtydliga hur de påverkande faktorerna inverkar i de olika stegen avköpbeslutsprocessen samt belysa de för- och nackdelar som kan uppstå vidanvändningen av avgiftsfri faktura. Hur denna betalningsmetod kan komma att påverka vår målgrupps kreditkonsumtion, är också en infallsvinkel som undersöks. Studiens inriktning kommer att fokusera på klädkonsumtion då det är en kandidatuppsats för Textilt management. Metod: Den metodansats vi valt att använda oss av är en kvantitativ metod bestående av enenkätundersökning. Ett målstyrt urval har gjorts där enbart åldrarna 18-30 kommerstuderas. Vi valde även att undersöka eventuella samband mellan användning avavgiftsfri faktura och påverkningsbara faktorer kopplat till köpprocessen. Parallellthar vi valt att använda oss av primärdata samt offentlig statistisk data. Slutligenredovisas resultatet av undersökningen och kodas via SPSS för att förtydligasambanden mellan variablerna.Teoretiska Teorikapitlet ämnar att ge en bild av den generella påverkan som kanperspektiv: uppstå hos konsumenter. Till följd presenteras en teoretisk ansats baserad på köpbeslutsmodellen, som ligger till grund för undersökningen. Slutligen redovisas studiens undersökningsmodell som redovisar hur de olika teoretiska delar hör ihop. Resultat: Studien är baserad på 497 respondenter, varav 338 kvinnor och 115män, med bortfall på 30 procent. Efter bortfallet, godkändes 346 svar. Av dessa respondenter är alla bekanta med avgiftsfri faktura. Vid användning av SPSS kunde vi få fram flera signifikanta samband. Sedan har resultaten och sambanden diskuterats utifrån studiens syfte och teoretisk referensram. Slutsatser: Studiens resultat indikerar att användningen av avgiftsfri faktura bedrivs av individens sociala behov. Studiens undersökningsresultat indikerar att sociala och personliga faktorer har en ledande roll, medan psykologiska och kulturell påverkan är betydligt mindre påverkande i konsumentens köpbeslut. Vidare visar resultat att förtroendet för avgiftsfri faktura i form av betalningsleverantör har en påverkan på konsumentens köpbeslutsprocess. Slutligen kan undersökningens resultat i sambandmed den sekundära insamlade datan antyda att avgiftsfri faktura är ett ledandemodernt betalmedel på den svenska e-handeln. / Purpose: The purpose of this thesis is to investigate which factors affect young consumers when they are using the payment method “buy now, pay later”. We also want to analyze how these factors affect the different stages of the ‘purchase decision process’ and highlight the advantages and disadvantages that may arise. The study's focus will be on clothing consumption because the study is a Master's thesis for Textile management. Methodology: The method we are going to use is a quantitative method consisting of a survey. A goal oriented selection has been made where only ages 18-30 are relevant to the study. As a result of the selection we will investigate in the possible relationship between the user of ´Buy now, pay later´ together with influential factors linked to the purchasing process. The parallel between primary data and public statistical, connected to the result is also a important variable to include in this thesis. Finally, the result of the survey will be coded through SPSS to clarify the relationship between the variables. Theoretical The theory chapter seeks to provide a picture of the general effects that can perspective: occur on consumers. As a result, the main theory is presented; the purchase decision process, which forms the basis for the investigation. Finally, the study’s model is presented, which shows how the different theoretical parts are connected. Empirical analysis: The result consists of a total of 497 responses, 338 women and 115 men, with a dropout of 30 percent. After the dropouts, 346 responses were approved. All of the respondents are familiar with the payment method “buy now, pay later”. Afterwards we used the program SPSS to develop several significant relationships. The results and relationships have been discussed based on the study's purpose and theoretical framework. Conclusions: The study's results indicate that the use of the payment method ‘Buy Now, Pay Later’ is driven by the individual's social needs. The study's survey results indicate that social and personal factors are playing a leading role, while psychological and cultural influences are significantly less influential in the consumer's buying decision. Furthermore, results show that confidence in ‘Buy Now, Pay Later’ in the form of payment provider has an impact on the consumer's purchasing decision process. Finally, the survey results in connection with the secondary data collected may indicate that free invoice is a leading modern payment in Swedish e-commerce.

The use of fully digital means of transmitting, receiving and handling financial messages between companies and public institutions are becoming increasingly common and is indeed already required by some public institution, particularly in the European Union. The standard used for the EU is the Pan-European Public Procurement Online (PEPPOL), which provides a framework for how invoices, orders and other financial messages, are not only to be transmitted but also encoded in a standardised way, so that they can be ’read’ by the receiving system, without the need for manual human intervention. This paper describes a design and implementation of a program that will convert invoices and other financialmessages from Odoo, a business management program, into PEPPOL, as well as convert from PEPPOL to Odoo. With this experience as a basis, general problems which may occur when converting from and to PEPPOL are discussed, such as the problem of understanding the PEPPOL description’s financial language, and the more specific problems which occur with Odoo, specifically the problem of validating XML files of XSLT 2.0 and higher in Odoo.

Com os avanços da tecnologia da informação e a consolidação do uso da Internet como meio de comunicação e de troca de informações entre empresas, as Administrações Tributárias viram-se obrigadas a se modernizar e a evoluir as suas formas de controle até então existentes. Este movimento, de busca de modernização das Administrações Tributárias latino americanas, baseado no uso da tecnologia da informação, especialmente na última década, levou a que vários países investissem em novas formas de emissão de documentos fiscais, passando a adotar algum modelo de documento fiscal eletrônico, buscando um melhor controle fiscal, alavancar a capacidade de atuação do Fisco, ao mesmo tempo proporcionando redução de custos às empresas para o cumprimento das obrigações fiscais, e favorecendo a integração logística das cadeias. Hoje a América Latina é referência mundial no tema de faturação eletrônica, tanto em quantidade de empresas emissoras, quanto em volume de documentos emitidos. Todavia, apesar da importância do tema, não existiam, até então, estudos acadêmicos que comparassem os diversos modelos de fatura eletrônica implantados na América Latina. Neste contexto, com o presente trabalho, conduzido por meio da realização de uma pesquisa de natureza exploratória, com uso da técnica de estudo de casos múltiplos, buscamos contribuir na redução desta lacuna de conhecimento. Foram analisados e comparados os modelos de fatura eletrônica de 10 países latino americanos (Argentina, Brasil, Chile, Costa Rica, Colômbia, Equador, Guatemala, México, Peru e Uruguai) visando identificar pontos de convergência entre os modelos, melhores práticas e os fatores críticos de sucesso. Como resultados, apesar de haverem diferenças entre os modelos, foi identificada uma forte convergência técnica, com a adoção de padrões comuns, como arquivos eletrônicos XML, existência de uma representação impressa, uso da assinatura digital para a garantia de autenticidade e autoria do documento eletrônico, e o uso de tecnologia web service de comunicação. Foram também identificados 5 fatores críticos de sucesso na implantação de projetos de fatura eletrônica: apoio da alta administração; a motivação da equipe de projeto; participação das empresas no projeto; mudanças mínimas em relação ao modelo em papel; e investimento de tempo na etapa de concepção do modelo. / Advances in information technology and with the consolidation of the Internet as a medium of communication and information exchange between companies, have forced the tax administrations of the countries to modernize and evolve the ways of tax collection control that existed before. In Latin America, especially in the last decade, several countries have recently changed the form of issuing tax documents and began to adopt some type of electronic document, seeking a better fiscal control and to leverage the audit capacity of the Tax Authority, while providing cost savings to companies for tax compliance, and promoting the integration of logistics chains. Latin America is nowadays a world reference in electronic invoicing, not only because the number of issuers but also by the huge quantity of documents issued. However, despite the importance of the theme, do not exist, until now, academic studies that compare the different models of electronic invoice deployed in Latin America. In this context, with this work, conducted as an exploratory research, using the technique of multiple case study, we sought help in reducing this knowledge gap. So we analyzed and compared the models of electronic invoice of 10 Latin American countries (Argentina, Brazil, Chile, Costa Rica, Colombia, Ecuador, Guatemala, Mexico, Peru and Uruguay) in order to identify points of convergence between the models, best practices and the critical success factors. As a result, although there are differences between the models, we identified a strong technical convergence, with the adoption of common standards, such as XML electronic files, use of a printed representation of the electronic invoice, adoption of digital signatures to ensure authenticity and authorship of the electronic document and the use of web service technology to ensure communication. We also identified five critical success factors in the implementation of projects for electronic invoice: top management support; project team motivation; participation of enterprises in the project; minimal changes in relation to old paper-based model, and time investment in the stage\'s design of the project.

Com os avanços da tecnologia da informação e a consolidação do uso da Internet como meio de comunicação e de troca de informações entre empresas, as Administrações Tributárias viram-se obrigadas a se modernizar e a evoluir as suas formas de controle até então existentes. Este movimento, de busca de modernização das Administrações Tributárias latino americanas, baseado no uso da tecnologia da informação, especialmente na última década, levou a que vários países investissem em novas formas de emissão de documentos fiscais, passando a adotar algum modelo de documento fiscal eletrônico, buscando um melhor controle fiscal, alavancar a capacidade de atuação do Fisco, ao mesmo tempo proporcionando redução de custos às empresas para o cumprimento das obrigações fiscais, e favorecendo a integração logística das cadeias. Hoje a América Latina é referência mundial no tema de faturação eletrônica, tanto em quantidade de empresas emissoras, quanto em volume de documentos emitidos. Todavia, apesar da importância do tema, não existiam, até então, estudos acadêmicos que comparassem os diversos modelos de fatura eletrônica implantados na América Latina. Neste contexto, com o presente trabalho, conduzido por meio da realização de uma pesquisa de natureza exploratória, com uso da técnica de estudo de casos múltiplos, buscamos contribuir na redução desta lacuna de conhecimento. Foram analisados e comparados os modelos de fatura eletrônica de 10 países latino americanos (Argentina, Brasil, Chile, Costa Rica, Colômbia, Equador, Guatemala, México, Peru e Uruguai) visando identificar pontos de convergência entre os modelos, melhores práticas e os fatores críticos de sucesso. Como resultados, apesar de haverem diferenças entre os modelos, foi identificada uma forte convergência técnica, com a adoção de padrões comuns, como arquivos eletrônicos XML, existência de uma representação impressa, uso da assinatura digital para a garantia de autenticidade e autoria do documento eletrônico, e o uso de tecnologia web service de comunicação. Foram também identificados 5 fatores críticos de sucesso na implantação de projetos de fatura eletrônica: apoio da alta administração; a motivação da equipe de projeto; participação das empresas no projeto; mudanças mínimas em relação ao modelo em papel; e investimento de tempo na etapa de concepção do modelo. / Advances in information technology and with the consolidation of the Internet as a medium of communication and information exchange between companies, have forced the tax administrations of the countries to modernize and evolve the ways of tax collection control that existed before. In Latin America, especially in the last decade, several countries have recently changed the form of issuing tax documents and began to adopt some type of electronic document, seeking a better fiscal control and to leverage the audit capacity of the Tax Authority, while providing cost savings to companies for tax compliance, and promoting the integration of logistics chains. Latin America is nowadays a world reference in electronic invoicing, not only because the number of issuers but also by the huge quantity of documents issued. However, despite the importance of the theme, do not exist, until now, academic studies that compare the different models of electronic invoice deployed in Latin America. In this context, with this work, conducted as an exploratory research, using the technique of multiple case study, we sought help in reducing this knowledge gap. So we analyzed and compared the models of electronic invoice of 10 Latin American countries (Argentina, Brazil, Chile, Costa Rica, Colombia, Ecuador, Guatemala, Mexico, Peru and Uruguay) in order to identify points of convergence between the models, best practices and the critical success factors. As a result, although there are differences between the models, we identified a strong technical convergence, with the adoption of common standards, such as XML electronic files, use of a printed representation of the electronic invoice, adoption of digital signatures to ensure authenticity and authorship of the electronic document and the use of web service technology to ensure communication. We also identified five critical success factors in the implementation of projects for electronic invoice: top management support; project team motivation; participation of enterprises in the project; minimal changes in relation to old paper-based model, and time investment in the stage\'s design of the project.

Small business owners often do not possess the financial literacy to implement invoice factoring to fund their business. Despite that lack of knowledge, an increasing number of small business owners are using invoice factoring as their primary source of funding. Guided by a systems thinking approach, the purpose of this exploratory multiple case study was to understand the effect of invoice factoring of 5 small business owners, 5 small business finance managers, and 5 factoring program managers, all of whom managed factoring programs and technical services companies with less than $3 million in annual revenues. Participants were located in 6 states with data collected through semi-structured Skype and telephone interviews. Data were analyzed according to the Krippendorff method. Member checking and transcript review established trustworthiness and credibility of interpretations. Three themes emerged from interviews: owner eligibility for traditional capital sources, profit margins, and third-party relationships. The small business owners were not eligible for traditional funding options. Factoring administrators and small business owners cited that companies with better profit margins implemented invoice factoring successfully. Finance managers mentioned that factoring companies acted as a third-party to the invoicing and collection processes. Social implications include a contribution to the advancement of small business success rates and to an entrepreneur's preparation to launch a business venture properly.