Debitorinio įsiskolinimo (klientų kreditavimo) analizės ypatumai

ENThe article deals the importance of analysis of debitorial amounts and presents one of possible ways of stating profit, acquired from granting credits to consumers. The aims of article: to determine economical elements of granting credits to customers; to analyze the usefulness of debitorial credit for company and to define one of the main srategies for controling debitorial amounts - credit standard. The article stresses the possibility for maintaining expenses of debitorial amounts and emphasizes great risk of hopeless/doubtful credits. There is the question, how to determ the optimum between company’s investments to granting credits for customers and its profitableness. It states, that it is possible to determine optimum by comparing additional profit, gained from growing of sales to costs, which arise with the governing and risk of client’s.