REŠEVANJE KRIZE V MALIH IN SREDNJIH PODJETJIH - Dobovišek, Martin (M. Dobovišek, 2012)
Trenutna gospodarska in finančna kriza, združena lastniška in menedžerska funkcija, neučinkovita izraba časa, pomanjkanje znanja na področju vodenja in strateških odločitev, nezadosten vir finančnih sredstev in premalo strokovnega kadra so značilnosti, ki so za mala in srednje velika podjetja lahko razlog za propad. Veliko podjetij poseže po stečajnem postopku, veliko pa se jih skuša rešiti z zunaj sodno poravnavo ali postopkom prisilne poravnave. Medtem ko je prisilna poravnava zakonsko urejen sodni postopek, pa se pri prostovoljni poravnavi upniki sami dogovorijo z dolžnikom in poizkušajo doseči kompromis. Kadar je dolžnikov več, se morajo s sprejetimi sklepi strinjati prav vsi, a so pri tem prosti, kako se bodo dogovorili in uredili medsebojne terjatve in obveznosti, saj tukaj v nasprotju s prisilno poravnavo ni določeno, koliko se dolg sme znižati, koliko let se bo odplačeval in podobno. Reševanje krize v podjetju s postopkom prisilne poravnave je zahtevno in terja od managementa dobro poznavanje realnega finančnega stanja podjetja, veliko pripravljenost na spremembe, strokovnost, doslednost in znanje. Podjetja se morajo postopka lotiti natančno in strokovno ob upoštevanju kogentnih zakonskih predpisov, kajti le tako lahko upajo na realizacijo začrtanih ciljev in na uspeh. Lahko pa se zgodi, da dolžnik kljub potrjeni prisilni poravnavi svojih znižanih obveznosti še vedno ni sposoben izpolniti, takrat navadno sledi stečaj. Stečajni postopek predstavlja izhod iz krize podjetja, ne sicer v smislu revitalizacije celotnega stečajnega dolžnika, saj bo slednji s stečajem prenehal, nedvomno pa v smislu možnosti ohranjanja zdravih jeder, (kar omogoča institut prodaje premoženja stečajnega dolžnika, ki je poslovna celota). Insolvenčno pravo, za razliko od stečajnega prava, želi ohraniti zdrava jedra z dobrimi programi in kadri, ki so lahko podlaga za nov podjetniški začetek. Sanacijske rešitve je treba domisliti in sprejeti v gospodarskih subjektih, sodišča pa nadzorujejo postopke. Najpomembnejše načelo insolvenčnega prava je takojšnje in hitro ukrepanje pri insolventnosti oziroma nelikvidnosti. Finančno prestrukturiranje predstavlja celoto ukrepov, ki se izvedejo, da bi dolžnik postal kratkoročno in dolgoročno plačilno sposoben (ukrep finančnega prestrukturiranja). The current economic and financial crisis, coupled ownership and managerial function, inefficient use of time, lack of skills in leadership and strategic decisions, lack of source of funds, lack of trained personnel are the features that may be the reason for the collapse of small and medium-sized enterprises. Many companies have recourse to bankruptcy, many are trying to solve the company with out-of-court dispute settlement or compulsory composition. While the compulsory settlement is a legally regulated proceeding, the voluntary settlement is a settlement where the creditors themselves agree with the debtor and are trying to reach a compromise themselves. When there is more than one debtor, they must all agree with the made decisions, but it is up to them which settlement will they choose to settle mutual claims and obligations, because here, unlike in a compulsory settlement, is not specified how much the debt can be reduced, how many years will it pay off and so on. Solving the financial crisis in the company with compulsory settlement procedure is difficult and requires good knowledge of real financial situation of companies, readiness to change, professionalism, consistency and knowledge from the management department. Company procedures should be addressed carefully and professionally with regard to mandatory statutory provisions, because that is the only way they can hope for the realization and success of set goals. It may be the case that the debtor, despite its confirmed compulsory settlement, still is not able to accomplich its reduced obligations, that is than usually followed by bankruptcy. Bankruptcy proceedings are company's way out of crisis, not in terms of the overall revitalization of the bankrupt, since it will cease to bankruptcy, but certainly in terms of the possibility of maintaining healthy nuclei (which allows the sale of assets of bankrupt). Insolvency law, as opposed to the bankruptcy law wants to maintain a healthy core of good programs and personnel, which could be the basis for a new business start. Remedial solutions should come up and take on economic operators and the court supervise the process. The most important principle of insolvency law je immediate and rapid response to insolvency or illiquidity. Financial restructuring is a package of measures to be taken that the debtor would get short and long-term payment ability (a measure of financial restructuring).