Title Međunarodni dokumentarni akreditiv Title (english) International Documentary Credit Author Marko Simat Mentor Ivana Kraljević Radalj (mentor) Committee member Iris Lončar (predsjednik povjerenstva)Committee member Jelena Kiš (član povjerenstva) Granter University of Dubrovnik Defense date and country 2020-09-29, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Međunarodni platni promet provodi se pomoću raznih instrumenata plaćanja. Jedan od njih je međunarodni dokumentarni akreditiv. Predmet ovoga rada je, dakle, međunarodni dokumentarni akreditiv, kao jedan od najvažnijih instrumenata međunarodnog platnog prometa. Cilj rada je razmotriti i analizirati kako funkcionira sredstvo kojim se osigurava izvršenje financijske obveze iz robnog dijela vanjskotrgovinskog poslovanja, odnosno koje su njegove karakteristike, vrste, njegove prednosti, načela poslovanja dokumentarnim akreditivom, koji su dokumenti potrebni i kako se otvara dokumentarni akreditiv, pojašnjavaju set transportne klauzule u međunarodnoj trgovini, odnosno standardizirana pravila za tumačenje trgovinskih termina prilikom sklapanja kupoprodajnih ugovora te se u konačnici daje i primjer poslovanja međunarodnim dokumentarnim akreditivom u Raiffeisenbank Austria d.d. Zagreb i Erste bank bankama.
Za potrebe ovoga rada korištena je primarna i sekundarna literatura. To su razne knjige, publikacije, relevantni Internet izvori. Prilikom formuliranja rezultata korištena je metoda „desk research“, odnosno „istraživanje za stolom“. Od znanstvenih metoda su korištene: metoda analize i sinteze, induktivna metoda, deskriptivna metoda, metoda kompilacije i generalizacije i deskriptivna metoda.
Rad se sastoji od devet cjelina. Ponajprije se pojašnjava funkcioniranje međunarodnog platnog prometa i uloga banaka u tom procesu, odnosno karakteristike i instrumenti međunarodnog platnog prometa. Potom slijedi cjelina gdje se teorijski obrazlaže pojam akreditiva, njegove vrste i prednosti. U četvrtom poglavlju rada detaljnije se opisuju i analiziraju načela poslovanja dokumentarnim akreditivom. Peta cjelina rada donosi pregled akreditivnih dokumenata, a potom se pojašnjava i otvaranje dokumentarnog akreditiva. Sedmi se dio rada odnosi na transportne klauzule u međunarodnoj trgovini, odnosno pojašnjava se termin Incoterms. Osmo poglavlje donosi primjer kako funkcionira međunarodni dokumentarni akreditiv u odabranim bankama. Posljednji dio rada je zaključak, donesen temeljem pisanog dijela rada i korištene literature.
Abstract (english) Today’s international payment transactions involve a variety of instruments available to customers. One of the most commonly used in practice is the international documentary letter of credit, which is a means by which to ensure the fulfillment of a financial obligation from the commodity part of foreign trade operations. It is a banking instrument of international payment through which the ordering party or the buyer, makes available through the bank to the user, or the seller, a certain amount of money available upon fulfillment of certain conditions. A documentary letter of credit is opened through an Order for opening a letter of credit, a sales contract or invoice and by paying a fee for opening a letter of credit. The letter of credit is regulated by the unique rules and customs for documentary letters of credit, which were first published in 1993, and are changed and supplemented every ten years. Modern information and communication technologies have also affected the banking sector, and consequently the electronic presentation of documents has appeared. Observed banks in operation - Raiffeisenbank Austria d.d. Zagreb and Erste Bank also follow modern trends that conduct business via the Internet, which has greatly accelerated the performance of international payment transactions, with the documents being presented in electronic forms. Thanks to new technologies, the payment process has been accelerated and simplified. Following the trends, banks significantly reduce their costs and become more competitive in performing international payment operations. In order to be able to do business with letters of credit, a bank must respect the principles of letter of credit business. In the observed banks, international payment operations are a significant part of banking services and therefore offer their clients a wide range of products, services and transactions in a very short time.
Keywords
međunarodni platni promet
međunarodni dokumentarni akreditiv
transportne klauzule
akreditivni dokumenti
Keywords (english)
international payment operations
international documentary letter of credit
transport clauses
letter of credit documents
Language croatian URN:NBN urn:nbn:hr:155:801959 Study programme Title: Financial Management Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Public note 4121 Created on 2020-10-08 08:35:39
