Negotove gospodarske razmere sprožajo vprašanje neplačevanja in širjenja plačilne nesposobnosti, zato postaja vedno pomembnejše obvladovanje plačilne sposobnosti. Čeprav je vprašanje plačilne nesposobnosti kratkotrajne narave, lahko zaradi sedanjega zoženega delovanja kreditnih inštitucij resno ogrozi sposobnost poslovne osebe za prihodnje poslovanje v neomejenem obdobju. V prispevku bodo predstavljene možnosti uporabe modela VNP (vrednosti časovno neomejenega poslovanja); s pravočasno in nepretrgano uporabo le-tega je mogoče ugotoviti finančno neustaljenost poslovne stranke in same poslovne osebe, s čimer je zagotovljena kakovostna informacijska podlaga za sprejemanje pravilnih poslovnih odločitev. Model VNP je mogoče uporabljati tudi za določanje ciljnega deleža obratnega kapitala (dolgoročno financiranih kratkoročnih sredstev) v celotnih sredstvih - ene od treh sestavin modela, ki jih je poslovodstvo dolžno doseči in povečati z vpeljavo ustreznih dejanj, ki so usmerjena predvsem k obvladovanju ključnih sestavin obratnega kapitala, s ciljem zagotoviti poslovanje.

Instability of the economic environment raises payment default issues and spreading of insolvency, and hence solvency management is becoming more and important. Even if insolvency is only of a short-term nature it can, due to the present narrowed scope of credit institutions' operations, seriously threaten the company as a going concern. The article presents the possible use of the going concern value model; its timely and continuous application can help us to establish financial instability of both business partners and the company itself, which provides a quality information basis for correct decision-making. The going concern value model can also be used to determine the target share of working capital in total assets (long-term financing of short-term assets) - one of the three components of the model to be achieved and increased by the management through appropriate actions that are primarily directed into the management of the key components of the working capital to provide for continuous operation.