{"id":11128,"date":"2023-04-01T18:48:47","date_gmt":"2023-04-01T16:48:47","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11128"},"modified":"2024-05-13T14:57:18","modified_gmt":"2024-05-13T12:57:18","slug":"kolobeh-pohladavok-a-typy-pohladavok","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/kolobeh-pohladavok-a-typy-pohladavok\/","title":{"rendered":"Kolobeh poh\u013ead\u00e1vok a typy poh\u013ead\u00e1vok"},"content":{"rendered":"<p>\u017diadny podnik nebude \u00faspe\u0161n\u00fd, ke\u010f jeho tr\u017eby bud\u00fa vysok\u00e9, ale nebud\u00fa zaplaten\u00e9. Poh\u013ead\u00e1vka znamen\u00e1 n\u00e1rok verite\u013ea na ur\u010dit\u00e9 pe\u0148a\u017en\u00e9, pr\u00edpadne vecn\u00e9 plnenie zo strany dl\u017en\u00edka. V podniku sa poh\u013ead\u00e1vky vykazuj\u00fa v bilancii preva\u017ene ako <a href=\"https:\/\/www.euroekonom.sk\/ekonomia\/podnikove-hospodarstvo\/majetkova-struktura-podniku-struktura-aktiv-podniku\/\">akt\u00edvne polo\u017eky obe\u017en\u00fdch akt\u00edv<\/a>, kde s\u00fa prechodn\u00fdm \u0161t\u00e1diom kolobehu prostriedkov, teda maj\u00fa \u00faverov\u00fd charakter a uv\u00e1dzaj\u00fa sa v akt\u00edvach s\u00favahy.<\/p>\n<h2>Typy poh\u013ead\u00e1vok<\/h2>\n<p><strong>Pochybn\u00e1, dubi\u00f3zna, poh\u013ead\u00e1vka &#8211; <\/strong>tak\u00e1, pri ktorej sa predpoklad\u00e1, \u017ee nebude \u00faplne splaten\u00e1. Tak\u00e1to poh\u013ead\u00e1vka si vy\u017eaduje u verite\u013ea vytvori\u0165 potrebn\u00fa rezervu vo v\u00fd\u0161ke sumy mo\u017en\u00fdch str\u00e1t.<br \/>\n<strong>Sporn\u00e1 poh\u013ead\u00e1vka &#8211; <\/strong>poh\u013ead\u00e1vka, ktor\u00e1 je predmetom s\u00fadneho alebo arbitr\u00e1\u017eneho konania.<br \/>\n<strong>Blokovan\u00e1 poh\u013ead\u00e1vka &#8211; <\/strong>z ur\u010dit\u00fdch d\u00f4vodov, ako je insolventnos\u0165, dev\u00edzov\u00e9 a in\u00e9 obmedzenia, nemo\u017eno zinkasova\u0165.<br \/>\n<strong>Preml\u010dan\u00e1 poh\u013ead\u00e1vka &#8211; <\/strong>Po uplynut\u00ed preml\u010dacej lehoty e\u0161te dl\u017en\u00edk dobrovo\u013ene m\u00f4\u017ee plni\u0165 povinnosti vypl\u00fdvaj\u00face z poh\u013ead\u00e1vky vo\u010di verite\u013eovi. Preml\u010dacia doba je vo v\u0161eobecnosti \u0161tyri roky pod\u013ea ustanoven\u00ed Obchodn\u00e9ho z\u00e1konn\u00edka. Verite\u013e sa m\u00e1 akt\u00edvne stara\u0165 o svoje poh\u013ead\u00e1vky, pri\u010dom v praxi je jedn\u00fdm z n\u00e1strojov zamedzenia preml\u010dania, tzv. uznanie z\u00e1v\u00e4zku.<\/p>\n<h2>Kolobeh poh\u013ead\u00e1vok<\/h2>\n<p>Zn\u00ed\u017eenie po\u017eiadaviek na kvalitu odberate\u013eov sp\u00f4sob\u00ed rast ich po\u010dtu, t\u00fdm rast odbytu a dosiahnutie dodato\u010dn\u00e9ho zisku. Z\u00e1rove\u0148 riziko pred\u013a\u017eenia inkasn\u00e9ho obdobia, spomalenie obr\u00e1tky poh\u013ead\u00e1vok, kapit\u00e1l viazan\u00fd v poh\u013ead\u00e1vkach je vlastne um\u0155tven\u00fd. Dod\u00e1vate\u013e, predt\u00fdm ako poskytne odberate\u013eovi obchodn\u00fd \u00faver, mus\u00ed zoh\u013eadni\u0165 viacero faktorov. Napr. podmienky predaja, inform\u00e1cie o odberate\u013eoch, \u00faverov\u00fa politiku podniku, inkasn\u00fa politiku podniku a pois\u0165ovanie poh\u013ead\u00e1vok.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u017diadny podnik nebude \u00faspe\u0161n\u00fd, ke\u010f jeho tr\u017eby bud\u00fa vysok\u00e9, ale nebud\u00fa zaplaten\u00e9. Poh\u013ead\u00e1vka znamen\u00e1 n\u00e1rok verite\u013ea na ur\u010dit\u00e9 pe\u0148a\u017en\u00e9, pr\u00edpadne vecn\u00e9 plnenie zo strany dl\u017en\u00edka. &hellip; <\/p>\n","protected":false},"author":15,"featured_media":25112,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[],"class_list":["post-11128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kolobeh poh\u013ead\u00e1vok a typy poh\u013ead\u00e1vok<\/title>\n<meta name=\"description\" content=\"Typy poh\u013ead\u00e1vok, kolobeh poh\u013ead\u00e1vok. 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