Učenje za poduzetništvo, Vol. 2 No. 2, 2012.
Izvorni znanstveni članak
Bankruptcy as a Function of Company Revitalisation Abstract
Emil Priskić
; Sveučilište u Puli, Odjel za ekonomiju. Mijo Mirković, Opatija, Hrvatska
Lucija Bačić
; Sveučilište u Splitu, Sveučilišni stručni centar za stručne studije, Zagreb, Hrvatska
Sažetak
The intention is to initiate the bankruptcy at the right time, so that the bankruptcy estate could be sufficient for the settlement of creditors, workers, tax and other state benefits, and enable the quality company estructuring. The restructuring of the company is implemented through legally defined term “reorganization plan”. The practice of implementing bankruptcies in Croatia has shown that the current bankruptcy proceedings were initiated mainly when it was not possible to revitalize the company. Law on Bankruptcy of the adoption of 1996th year to date was changed 6 times (the last change was made in 2006. year). Currently is in the stage of adopting the new Law on Bankruptcy, which should improve its application and thus provide a better result for all participants in bankruptcy. Timely initiation of bankruptcy is a great chance to continue the operations of the company, rather than attempt the settlement of obligations or work obligations and its liquidation.
Ključne riječi
bankruptcy; company; law; revitalization
Hrčak ID:
130285
URI
Datum izdavanja:
1.12.2012.
Posjeta: 2.411 *