تاثیر مدیریت ریسک اعتباری

Credit risk management was not so necessary, while sales of deferred payment has begun to dominate the prompt payment. The existence of receivables has become a necessity in the area of functional and effective market economy. Most of the receivables in the company have the form of trade credit. Therefore credit management as the management of trade credit has become very important. Insolvency four out of ten companies in the Slovak Republic is due to the delay or any payment of their receivables. Credit managers address important issues during their daily activities: the level of indebtedness enterprises, which is due to the sale of invoice, the increase of indebtedness should be supported or stopped, the ability and willingness of customers to pay their commitments properly and timely, appropriately set criteria for individual credit segments of customers or if it is necessary to make a decision of choosing an effective tool for debt recovery. Article highlights to a correlation between the amount of receivables in the company and its solvency and underlines the importance of credit management and its principal activities. We will use the methods of formal logic such as analysis, synthesis and interpretation. The intention is to draw up basic theoretical principles for determining the credit limit for individual customers in the company.