Application controlling of claims in the logistics company

Abstract

In the condition of the increasing complexity of the business systems and their environment is the controlling an essential basic of the success of each company. It is a phenomenon which integrates the information processing, the analysis processes, the preparation of the business plans and the control processes. Controlling is implemented into the company system by the broad range of the activities that are influencing all the sectors, departments and the levels of the management. This article is focused on the financial controlling and on the keeping the financial balance over the year. Each company knows that to be competitive and has high sales, ordinary needs to offer some kind of the trade credit to the customers. By the sales of the credit arises the difference between the cash and the bookkeeping sales. These sales are until the date of the payment from the financial aspect unfinished, thus resulting to the assets that need to be financed in a way but there is always the risk that supplier won´t pay on the time or at all. The aim of this paper is to present and to verify the complex model of the asset evaluation in the condition of the logistic company and its financial and economic consequences..

Keywords: financial controlling; controlling of claims; claims; working capital; logistics company;