The small businessman in an undeveloped country often finds himself isolated from formal, institutional credit sources, either through ignorance or by his non-acceptability as a credit risk. Both his lack of credit and lack of education can limit his participation in national development, and in fact, such development might even work against him as it makes his competitors' easier access to these resources even more important. It was concluded that the educational level achieved by the small businessman in Santos Guardiola is roughly the sixth grade, that the lack of business and financial content in their formal education does not prevent their learning about business and finance, and that a large majority of them use credit in their business. It was further concluded that the loan officers with the four lending institutions have adequate education and training to administer the loans made, that business credit needs are generally satisfied without resort to an informal credit market, and that while the deposits and business loans are expanding for all four institutions the credit union has been able to expand most rapidly by attracting the small saver and the small borrower. In addition, it was concluded that development banks are primarily interested in large industrial projects that are generally not suited to Santos Guardiola.

Tyrimo objektas-– pirkėjų skolų valdymas smulkaus verslo įmonėje. Tyrimo tikslas – atlikus pirkėjų skolų valdymo tiriamoje įmonėje analizę, sudaryti pirkėjų skolų valdymo modelį ir jį praktiškai pritaikyti. Uždaviniai : 1. Atlikti pirkėjų skolų valdymo UAB „Raimeda“ analizę ir identifikuoti pirkėjų skolų valdymo problemas. 2. Išanalizavus ir apibendrinus ankstesnius mokslinius tyrimus, sudaryti pirkėjų skolų valdymo modelį. 3. Sudarytą pirkėjų skolų valdymo modelį pritaikyti tiriamoje įmonėje“. Tyrimo metodai. Šio darbo rašymo metu buvo naudojami analizės ir sintezės, santykinių rodiklių skaičiavimo, palyginimo, finansinių rodiklių horizontalios bei vertikalios analizės metodai. Taip pat buvo naudojamasi prekinio kreditavimo valdymo klausimais užsienio bei lietuvių autorių parengtais straipsniais, informaciniais leidiniais bei internetinėse svetainėse surasta informacija. Tyrimo rezultatai • pirmojoje darbo dalyje išnagrinėta tiriamos įmonės finansinė padėtis bei pirkėjų skolų valdymo problemos. • antrojoje darbo dalyje išanalizuoti ir apibendrinti moksliniai tyrimai bei sudarytas pirkėjų skolų valdymo modelis. • trečiojoje darbo dalyje pasiūlytas pirkėjų skolų valdymo modelis testuotas tiriamos įmonės sąlygomis. Sukurtas pirkėjų skolų valdymo modelis detaliai nurodė pirkėjų patikimumo, jų reitingavimo bei prekinio kreditavimo sąlygų nustatymo kriterijus, pradelstų skolų išieškojimo metodus. / Research object - buyers' debt management in small business company. Research aim - to analyze buyers' debt management problems of target company, to create buyers' debt management model and test it in this company. Objectives : 1. to analyze methods of buyers' debt management in JCS "Raimeda" and identify the buyers' debt management problems in this company; 2. to create buyers' debt management model; 3. to implement the created buyers' debt management model in the target company. Research methods: analysis and synthesis, relative ratio calculations, comparison, horizontal and vertical analysis. Research results: • The company's financial position and buyers' debt management problems are analyzed in the first part of the work. • The second part, after analyzing and summarizing the previous research, presents the buyers' debt management model. • The third part presents results of the proposed buyers' debt management model implementation and testing in the target company. The buyers' debt management model shows detailed buyers' reliability, their rating and credit terms criteria, overdue debt recovery practices for small businesses company.

La théorie bancaire récente a bien mis en évidence l'avantage comparatif des banques dans l'octroi du crédit aux petites et moyennes entreprises. La dépendance des PME vis-à-vis du financement bancaire est caractérisée par une asymétrie d'information due à l'opacité des firmes. Afin d'échapper à la surveillance de la banque prêteuse, les entreprises se dirigent vers une multibancarisation comme étant d'une part un contrat d'assurance implicite contre le risque de rationnement et d'une autre part une stratégie de diversification des sources de financement. Cette stratégie élimine également le risque de capturation (Hold-up problem) provenant de l'avantage informationnel détenu par la banque prêteuse et assure des conditions de crédits plus favorables. Ce travail de recherche teste et analyse les effets de la relation durable et de la multibancarisation sur les conditions de crédits. Après une présentation des fondements théoriques nous testons, sur un échantillon de 150 PME libanaises, l'effet du financement relationnel multibancaire respectivement sur le coût du crédit, le rationnement du crédit et les garanties demandées. Nous testons de même l’effet de la consolidation bancaire sur la propension des PME à diversifier leurs relations bancaires. / The recent banking theory highlights the comparative advantage of banks in financing SME (Small and Medium-Sized Enterprises. The dependence of the SME from the banking financing is mainly due to their information opacity. To escape the permanent control of the banks, companies go to a multi-banking relationship as an implicit insurance contract against the availability risk but also as an efficient way to diversify sources of funding. This strategy also eliminates the risk of capturation (Holdup Problem) resulting from the informative advantage detained by banks and insures more favorable credit terms. This research tests and analyzes the effects of the long-lasting relation and the multi-banking relationships on credit terms. After a detailed presentation of the literature review when we developed the main theoretical concepts we tested our hypothesis on a sample of 150 Lebanese SME firms. Our empirical works was focused on the effect of the multi-banking financing respectively on the credit cost, on credit availability and on collaterals. We also tested the effect of banking Mergers and acquisitions on SME’s intention to diversify their banking relations.

Způsoby stanovení hodnoty společnosti především za účelem bankovního financování jsou hlavním tématem této diplomové práce. Problematika oceňování společnosti je popsána jak z teoretické stránky věci, stejně jako z metodologické stránky věci. Práce popisuje specifika ocenění v závislosti na oboru podnikání a snaží se nalézt optimální řešení k úspěšnému úvěrovému řízení.