Řízení úvěrového rizika v B2B sektoru: vliv nefinančních faktorů na platební chování

This diploma thesis focuses on strategic credit risk management in the B2B segment of fuel card providers. The aim of the thesis is to assess whether and how selected non-financial factors are associated with customer payment behavior in the examined B2B segment, and, based on the identified relationships, to propose strategic recommendations for adjusting the company's credit policy, which currently relies primarily on financial factors. The theoretical part summarizes approaches to credit risk assessment and the role of financial and non-financial indicators in the creditworthiness assessment process. The practical part utilizes a dataset of customers from a company operating in the German market and applies logistic regression to analyze the influence of selected non-financial variables on payment behavior. The analysis results indicate that, in particular, the legal form, company age, and invoice payment method have a statistically significant association with payment behavior. Specifically, it was found that younger firms, capital companies, and entities using bank transfers exhibit a higher probability of risky behavior compared to those using direct debit. The analysis also did not confirm the assumption that customer risk decreases with the length of the business relationship. Based on the findings, recommendations are formulated for the optimization of credit policy and credit risk management, specifically the expansion of creditworthiness assessment to include selected non-financial factors enabling more precise customer segmentation, targeted adjustment of payment terms, and more effective monitoring of the customer portfolio.