Thesis (M.S.C.I.T.)--Regis University, Denver, Colo., 2006. / Title from PDF title page (viewed on Sept. 7, 2006). Includes bibliographical references.

Šiame magistro darbe analizuojama atlygintinų paslaugų sutarties atskyrimo nuo giminingų sutarčių problematika, jos vykdymo principai bei nutraukimo ypatumai. Daug dėmesio skirta paslaugų sutarties dalyko analizavimui, nes teisės doktrina pažymi, kad dalykas yra veiksmų atlikimas nesiekiant konkretaus apčiuopiamo rezultato, o teismų praktika akcentuoja rezultato svarbą. Taip pat šiame darbe analizuojama kokias pareigas turi paslaugų teikėjas ir klientas dar prieš sudarydami paslaugų teikimo sutartį ir kokias sutarties vykdymo metu. Pagrindinė šalių pareiga prieš sudarant sutartį yra informavimas. Darbe išsamiai analizuojama kokia informacija turi apsikeisti paslaugų teikėjas ir klientas. Šiame darbe analizuojama kliento teisė vienašališkai nutraukti paslaugų teikimo sutartį. Ši nuostata įvertinta kaip neginanti sąžiningos sutarties šalies interesų, nes šalims neleidžiama susitarti dėl nuostolių ar negauto pelno atlyginimo, kurio paslaugų teikėjas pagrįstai tikėjosi. Siekiant darbo tikslų buvo analizuojami teisės aktai, Europos teisės principai Paslaugų sutartims, specialioji literatūra ir Lietuvos teismų praktika. / The present Master thesis analyses the problem of distinction of remunerative services contracts from related contracts, the principles of their execution and peculiarities of termination. A lot of attention is paid to the analysis of the subject of a contract, since the doctrine of law emphasises that the subject is the execution of actions without achieving a particular result, whereas judicial practice emphasises the importance of the result. The present paper also analyses the duties of a service provider and a customer before concluding a service contract and during the execution of a contract. The main obligation before concluding a contract is notification. The thesis analyses what information should be exchanged by a service provider and a customer. The present thesis studies customer’s right to terminate a service contract ex-parte. This provision is treated as non-defending the interests of a conscientious party of a contract, since parties are not allowed to agree upon the damages or compensation for unearned profit which had been reasonably anticipated by the service provider. For the purposes of the present thesis, acts of law, European principles of law for Service contracts, special literature and Lithuanian judicial practice have been analysed.

This thesis deals with factoring as a short-term debt financing. The theoretical part of the thesis discusses financial analysis of the company, working capital financing and enterprise receivables management, including the possibility of funding claims. The widest part is devoted to the description of factoring, factoring types, features, advantages and disadvantages. We also describe the course of a typical factoring case from the beginning to the end of the contract. Part of this work is devoted to a description accounting for factoring and comparison in factoring and revolving credit. Last part shows the factoring financing impact in specific firm on financial analysis indicators. The positive impact of factoring in the increase primarily reflected the Company's liquidity and payment behavior of customers.

Facing to the competition of global economic market,an enterprise have to get more chance of transaction with customers for the expansion in market,with the more frequent business,the more rich cash transaction will happen between company and company.And an enterprise surely need to have a good cash management system to help the people control the fund flow inside the enterprise,and people can dispatch the fund.We can rapidly and conveniently get the information about transaction by the E-Process and it will help the people to complete their job immediately. However,follow the change in our environment,or the replacement on government policy and the improvement on company strategy,the E-Process might be some flaw now and it create many trouble while a staff is doing jobs.In my research,there is a object to visit all the related people inside or outside the enterprise,in this way,I will collect the demand and suggestion about the cash process now,and find out a plan to solute the questions. The Accounts Payable is a important item in the company,it will appear when business action get into customer or supplier,also employee can get into it.For rapidly handling the Accounts Payable,accountants usually have their own opinion when using the E-Process.By recording the demand from accountants and to produce functions with process reengineering,and finally create a financial E-Process platform by QFD, this can be a reference to the top manager.

Thesis (M.H.S.A.)--University of Michigan, 1982.

Thesis (M.H.S.A.)--University of Michigan, 1982.

Det är vanligt förekommande att företag låter sig leverantörsfinansieras med handelskrediter. Den internationella forskningen är omfattande rörande vilka egenskaper och förhållanden sommotiverar leverantörsfinansiering. Syftet med denna studie är att visa vilka faktorer som är bestämmande för användandet av handelskrediter i svenska små och medelstora företag. Undersökningen inriktas på att studera vilket samband lönsamhet och skuldsättning har till handelskrediter. Företags ålder och storlek studeras också i förhållande till handelskrediter.Studien genomförs med en multipel regressionsanalys där den beroende variabelnhandelskrediter representeras av leverantörsskulder. Vad gäller de obereonde variablernarepresenteras lönsamhet av avkastning på totalt kapital, skuldsättning av kortfristiga respektive långfristiga skulder, ålder är en logaritm av företagets ålder och storleken är enlogaritm av företagets omsättning. Resultatet visar att det finns ett samband mellan handelskrediter och lönsamhet samt skuldsättning. I båda fallen är detta samband negativt. Det innebär att om ett företag är lönsamt har företaget en mindre andel handelskrediter och om ett företag har stor andel skuldsättning minskar andelen handelskrediter. Förklaringen tilldet negativa sambandet vad gäller lönsamhet är pecking order - teorin. Skuldsättningens negativa samband förklaras av utbytesteorin. / It is common for corporations to be financed by their suppliers through trade credits. There are also a lot of international studies regarding the determinants of finance through tradecredit. The aim of this study is to investigate the determinant factors for the use of trade creditin swedish small and medium enterprises (SME). The study aims to investigate the relationship that profit and debt has to trade credits. I also intend to investigate how factors such as age and sizes of the company affect the use of trade credit. The study is made with amultiple linear regression analysis and the dependent variable trade credit is represented byaccounts payable. Regarding the independent variables, profit is represented by return onassets, debt is represented by short term and long term debt, age is a logaritm of thecompanies age and size is a logaritm of the companies turnover. The result shows that there isa relationship between trade credit, profit and debt. In both cases the relationship is significantand negative. This means that if a company is profitable it will receive less trade credit and ifa company has a big share of debt the share of received trade credits will be less. The explanation to the negative relationship regarding profit is the theory of pecking order. Regarding debt the negative relationship can be explanied with the substitution theory.

Este trabajo de investigación busca demostrar la importancia de identificar el momento adecuado dar de baja las cuentas por pagar y reconocerlas como un ingreso en el periodo correspondiente. Actualmente en nuestro país no hay conocimiento contable práctico sobre cuándo se deben reconocer estas cuentas por pagar (antiguas) como un ingreso, los mecanismos por lo que estas cuentas por pagar dejarían de ser pasivos y pasarían a ser ingreso. Al ser las cuentas por pagar consideradas cuentas del Estado de Situación Financiera se piensa que no tiene efectos en los resultados del periodo, sin embargo, estas cuentas por pagar generan efectos en el Estado de Resultados, porque son reconocidas como un ingreso extraordinario. Como consecuencia de ello, la base para el cálculo del impuesto a la renta varía causando un incremento en la determinación y el pago del impuesto a la renta correspondiente. En vista de ello, es importante determinar en qué momento se deben dar de baja estas cuentas por pagar para no generar contingencias con la Administración Tributaria. En el primer capítulo de la presente tesis se ha desarrollado la revisión de la literatura de las variables dependientes e independientes. En el segundo capítulo se ha desarrollado el problema principal y los problemas específicos, el objetivo principal y los objetivos específicos y la hipótesis principal y las hipótesis específicas. En el tercer capítulo se ha desarrollado la metodología de la investigación. En el cuarto capítulo se ha desarrollado la investigación cuantitativa y cualitativa, así como también el caso práctico. En el quinto capítulo se tiene el análisis de los resultados y finalmente las conclusiones y recomendaciones. / This research work seeks to demonstrate the importance of identifying the appropriate time to write off accounts payable and recognize them as income in the corresponding period. Currently in our country there is no practical accounting knowledge on when these accounts payable (old) should be recognized as income, the mechanisms for which these accounts payable would cease to be passive and would become income. As accounts payable considered accounts of the Statement of Financial Position is thought to have no effect on the results of the period, however these accounts payable generate effects in the Income Statement, because they are recognized as extraordinary income. Consequently, the basis for calculating the income tax varies causing an increase in the determination and payment of the corresponding income tax. In view of this, it is important to determine at what moment these accounts payable must be written off in order not to generate contingencies with the Tax Administration. In the first chapter of this thesis the literature review of dependent and independent variables has been developed. In the second chapter, the main problem and the specific problems, the main objective and the specific objectives and the main hypothesis and the specific hypotheses have been developed. In the third chapter the methodology of the investigation has been developed. In the fourth chapter, quantitative and qualitative research has been developed, as well as the case study. In the fifth chapter we have the analysis of the results and finally the conclusions and recommendations. / Tesis

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

Цель исследования – разработка методических основ для экономического анализа и управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса с учетом специфики его деятельности в современных условиях. Научная новизна исследования состоит в разработке методического подхода к экономическому анализу и управлению дебиторской и кредиторской задолженностью на предприятии среднего бизнеса, учитывающий риски формирования просроченной задолженности по всем группам клиентов и стоимость капитала для дебиторской задолженности, а также наличие скидок от поставщиков и репутационные риски бизнеса для кредиторской задолженности, что позволяет сократить риск негативных последствий от наличия неурегулированной дебиторской и кредиторской задолженности в текущем и долгосрочном периоде. Практическая значимость исследования заключается в применении авторских предложений по совершенствованию процесса управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. Эффективность рекомендаций – предложенные автором рекомендации по управлению дебиторской и кредиторской задолженностью предприятий среднего бизнеса позволят оптимизировать процесс управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса. / The purpose of the study is to develop methodical foundations for economic analysis and management of receivables and payables of medium-sized businesses, considering the specifics of its activities in modern conditions. The scientific novelty of the research lies in the development of a methodical approach to economic analysis and management of receivables and payables in a medium-sized business, considering the risks of overdue debts for all groups of customers and the cost of capital for receivables, as well as the availability of discounts from suppliers and reputational business risks for accounts payable. debt, which reduces the risk of negative consequences from the presence of unsettled receivables and payables in the current and long-term period. The practical significance of the study lies in the application of the author's proposals for improving the process of managing receivables and payables of medium-sized businesses. Efficiency of the recommendations - the recommendations proposed by the author on the management of receivables and payables of medium-sized businesses will optimize the process of managing accounts receivable and payables of medium-sized businesses.