{"id":220529,"date":"2025-10-17T11:02:59","date_gmt":"2025-10-17T09:02:59","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220529"},"modified":"2025-10-17T11:03:01","modified_gmt":"2025-10-17T09:03:01","slug":"kreditor","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/kreditor\/","title":{"rendered":"Kreditor"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>Doch was genau steckt hinter dieser Bezeichnung, und welche Rolle spielt sie im <mark class=\"has-inline-color has-marker-text-color\">Zusammenspiel<\/mark> von <mark class=\"has-inline-color has-marker-text-color\">Einkauf und Buchhaltung<\/mark>?<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p 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d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\"><\/path>\t<\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-medium\">Was ist ein Kreditor?<\/h2>\n\n\n\n<p>Ein Kreditor ist ein <strong><mark class=\"has-inline-color has-marker-text-color\">Gesch\u00e4ftspartner<\/mark><\/strong>, der einem Unternehmen Leistungen oder <strong><mark class=\"has-inline-color has-marker-text-color\">Produkte <\/mark><\/strong><mark class=\"has-inline-color has-marker-text-color\"><strong>bereitgestellt hat<\/strong>: etwa<\/mark> Warenlieferungen, IT-Dienstleistungen oder Beratungen. Daf\u00fcr erwartet er eine <strong>Gegenleistung<\/strong>, in der Regel eine <strong>Zahlung<\/strong>.<\/p>\n\n\n\n<p><strong>Doch was bedeutet das konkret im betrieblichen Alltag?<\/strong><\/p>\n\n\n\n<p>Immer dann, wenn ein Unternehmen eine <a href=\"https:\/\/easy-software.com\/de\/elektronische-eingangsrechnung\/\">Eingangsrechnung<\/a> erh\u00e4lt, die noch nicht bezahlt wurde, entsteht eine sogenannte <strong>kreditorische Buchung<\/strong>. Diese wird im System des rechnungsempfangenden Unternehmens erfasst und bildet die Grundlage f\u00fcr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>die sp\u00e4tere Zahlung,<\/li>\n\n\n\n<li>die Liquidit\u00e4tsplanung,<\/li>\n\n\n\n<li>und die \u00dcbersicht \u00fcber offene Verbindlichkeiten.<\/li>\n<\/ul>\n\n\n\n<p>Kreditoren sind damit zentrale Akteure im Zahlungsverkehr \u2013 und ein wichtiger Bestandteil der Finanzbuchhaltung.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Kreditor \u2013 Definition &amp; bilanzielle Einordnung<\/h2>\n\n\n\n<p>Kreditoren sind Lieferanten, gegen\u00fcber denen eine offene Rechnung besteht. Sie stehen auf der Passivseite der Bilanz: also dort, wo die finanziellen Verpflichtungen eines Unternehmens dokumentiert werden.<\/p>\n\n\n\n<p>Typische Fragen im Umgang mit Kreditoren lauten:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wer hat geliefert?<\/li>\n\n\n\n<li>Was wurde berechnet?<\/li>\n\n\n\n<li>Wann ist die Zahlung f\u00e4llig?<\/li>\n<\/ul>\n\n\n\n<p>Diese Informationen sind nicht nur f\u00fcr die Buchhaltung relevant, sondern auch f\u00fcr den Einkauf und das Controlling \u2013 sie helfen, <strong>Zahlungsprozesse zu steuern<\/strong> und <strong>Liquidit\u00e4tsrisiken fr\u00fchzeitig zu erkennen<\/strong><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Beispiele f\u00fcr Kreditoren<\/h2>\n\n\n\n<p>Kreditoren begegnen uns in nahezu allen Branchen. Typische Beispiele sind:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Lieferanten von B\u00fcromaterial<\/strong>: Etwa ein Unternehmen, das regelm\u00e4\u00dfig Druckerpapier oder Schreibwaren liefert.<\/li>\n\n\n\n<li><strong>IT-Dienstleister<\/strong>: Ein externer Anbieter, der Software wartet oder Cloud-Dienste bereitstellt.<\/li>\n\n\n\n<li><strong>Beratungsfirmen<\/strong>: Wenn ein Unternehmen externe Expertise einkauft, z.\u202fB. f\u00fcr Strategie- oder Prozessberatung.<\/li>\n\n\n\n<li><strong>Handwerksbetriebe<\/strong>: Etwa bei Reparaturen oder Umbauten in den Gesch\u00e4ftsr\u00e4umen.<\/li>\n<\/ol>\n\n\n\n<p>In der Praxis wird jeder dieser Partner als Kreditor gef\u00fchrt, sobald eine <a href=\"https:\/\/easy-software.com\/de\/newsroom\/xrechnung-oder-zugferd-der-kommende-standard-zur-elektronischen-rechnungsstellung-mit-der-oeffentlichen-verwaltung\/\">E-Rechnung<\/a> vorliegt, die noch nicht beglichen wurde.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Zahlungsstr\u00f6me verstehen: Liquidit\u00e4tssteuerung<\/h2>\n\n\n\n<p>Wer den \u00dcberblick \u00fcber <strong>ausstehende Verpflichtungen<\/strong> und <strong>zu erwartende Zahlungseing\u00e4nge<\/strong> beh\u00e4lt, schafft die Grundlage f\u00fcr eine stabile Unternehmenssteuerung. Denn Liquidit\u00e4t ist mehr als eine Kennzahl. Sie entscheidet dar\u00fcber, ob ein Unternehmen zahlungsf\u00e4hig bleibt, Investitionen t\u00e4tigen kann oder in Engp\u00e4sse ger\u00e4t.<\/p>\n\n\n\n<p><strong><mark class=\"has-inline-color has-marker-text-color\">Nur wer beide Seiten kennt \u2013 Soll und Haben \u2013 kann fundierte Entscheidungen treffen.<\/mark><\/strong><br>Ob bei der Budgetplanung, im Controlling oder bei der strategischen Ausrichtung: Eine transparente \u00dcbersicht \u00fcber Zahlungsstr\u00f6me ist unverzichtbar.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-4e60d0c2 gb-headline-text gb-headline-medium\">Unterschied: Kreditoren- vs. Debitorenbuchhaltung<\/h3>\n\n\n\n<p>Zwei Begriffe, ein gemeinsames Ziel: den \u00dcberblick \u00fcber Zahlungsstr\u00f6me behalten.<br>Doch w\u00e4hrend die <strong>Kreditorenbuchhaltung<\/strong> sich mit den <strong>Verbindlichkeiten<\/strong> gegen\u00fcber Lieferanten besch\u00e4ftigt, dokumentiert die <strong>Debitorenbuchhaltung<\/strong> die <strong>Forderungen<\/strong> gegen\u00fcber Kunden.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Erfassen von Kundenrechnungen<\/li>\n\n\n\n<li>\u00dcberwachen von Zahlungseing\u00e4ngen<\/li>\n\n\n\n<li>Einleiten von Mahnverfahren<\/li>\n\n\n\n<li>Einsch\u00e4tzen von Zahlungsausfallrisiken<\/li>\n<\/ul>\n\n\n\n<p>Sie liefert wichtige Informationen f\u00fcr die Liquidit\u00e4tsplanung und das Risikomanagement.<\/p>\n\n\n\n<h4 class=\"gb-headline gb-headline-7f6526f0 gb-headline-text gb-headline-medium\">Kreditorenbuchhaltung \u2013 Wer bekommt noch Geld von uns?<\/h4>\n\n\n\n<p>Hier geht es um Rechnungen, die das Unternehmen erhalten hat, aber noch nicht bezahlt wurden. Typische Aufgaben:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Erfassen von Eingangsrechnungen<\/li>\n\n\n\n<li>Pr\u00fcfen von Zahlungsfristen und Skonto-M\u00f6glichkeiten<\/li>\n\n\n\n<li>Steuern von Zahlungsl\u00e4ufen<\/li>\n\n\n\n<li>Abstimmen mit dem Einkauf<\/li>\n<\/ul>\n\n\n\n<p><mark class=\"has-inline-color has-marker-text-color\">Die Kreditorenbuchhaltung sorgt daf\u00fcr, dass Zahlungen korrekt und fristgerecht erfolgen \u2013 und dass keine Mahnungen ins Haus flattern.<\/mark><\/p>\n\n\n\n<h4 class=\"gb-headline gb-headline-b391da6b gb-headline-text gb-headline-medium\">Debitorenbuchhaltung \u2013 Wer schuldet uns noch Geld?<\/h4>\n\n\n\n<p>Die Debitorenbuchhaltung k\u00fcmmert sich um Ausgangsrechnungen, also um Leistungen, die das Unternehmen erbracht hat. Ihre Aufgaben:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Erfassen von Kundenrechnungen<\/li>\n\n\n\n<li>\u00dcberwachen von Zahlungseing\u00e4ngen<\/li>\n\n\n\n<li>Einleiten von Mahnverfahren<\/li>\n\n\n\n<li>Einsch\u00e4tzen von Zahlungsausfallrisiken<\/li>\n<\/ul>\n\n\n\n<p>Sie liefert wichtige Informationen f\u00fcr die Liquidit\u00e4tsplanung und das Risikomanagement.<\/p>\n\n\n\n<h4 class=\"gb-headline gb-headline-a41cb38f gb-headline-text gb-headline-medium\">Gemeinsam f\u00fcr Liquidit\u00e4t: Verbindlichkeiten und Forderungen im Zusammenspiel<\/h4>\n\n\n\n<p>Beide Bereiche sind eng miteinander verzahnt. Nur wenn <strong>Verbindlichkeiten und Forderungen<\/strong> transparent erfasst und regelm\u00e4\u00dfig ausgewertet werden, l\u00e4sst sich die <strong>Liquidit\u00e4t<\/strong> eines Unternehmens zuverl\u00e4ssig steuern.<\/p>\n\n\n\n<p>Ein Beispiel:<br>Wenn hohe Kreditorenbetr\u00e4ge f\u00e4llig sind, aber Debitorenzahlungen ausbleiben, entsteht ein Liquidit\u00e4tsengpass. Fr\u00fchzeitige Analysen helfen, gegenzusteuern \u2013 etwa durch angepasste Zahlungsziele oder gezieltes Forderungsmanagement.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-b551be06 gb-headline-text gb-headline-medium\">Sonderfall: Debitorische Kreditoren<\/h2>\n\n\n\n<p>Manchmal l\u00e4uft im Zahlungsverkehr nicht alles nach Schema F. Ein solcher Sonderfall ist der <strong>debitorische Kreditor. Dieser<\/strong>\u00a0 Begriff wirkt auf den ersten Blick widerspr\u00fcchlich. Wie kann ein Kreditor, also ein Lieferant, pl\u00f6tzlich wie ein Debitor behandelt werden?<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-d8aff838 gb-headline-text gb-headline-medium\">Was passiert bei einer debitorischen Buchung?<\/h3>\n\n\n\n<p>Ein debitorischer Kreditor entsteht, wenn ein Unternehmen <strong>eine Zahlung an einen Lieferanten geleistet hat<\/strong>, obwohl <strong>keine offene Rechnung<\/strong> vorliegt. Das kann verschiedene Ursachen haben:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eine <strong>Gutschrift<\/strong> wurde erteilt, aber noch nicht verrechnet.<\/li>\n\n\n\n<li>Eine <strong>Doppelzahlung<\/strong> ist erfolgt.<\/li>\n\n\n\n<li>Eine <strong>Rechnung wurde storniert<\/strong>, die Zahlung aber nicht zur\u00fcckgeholt.<\/li>\n\n\n\n<li>Es liegt ein <strong>Systemfehler<\/strong> oder eine <strong>falsche Buchung<\/strong> vor.<\/li>\n<\/ul>\n\n\n\n<p>In solchen F\u00e4llen entsteht eine <strong>Forderung gegen\u00fcber dem Kreditor<\/strong> \u2013 also eine Situation, in der das Unternehmen Geld <strong>zur\u00fcckbekommen m\u00fcsste<\/strong>. Buchhalterisch wird der Kreditor dann <strong>vor\u00fcbergehend wie ein Debitor behandelt<\/strong><\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-fd704000 gb-headline-text gb-headline-medium\">Warum ist das relevant?<\/h3>\n\n\n\n<p>Debitorische Kreditoren sind keine Seltenheit \u2013 und sie k\u00f6nnen die Bilanz verzerren, wenn sie nicht korrekt erfasst und bereinigt werden. Deshalb ist es wichtig:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>solche F\u00e4lle fr\u00fchzeitig zu erkennen,<\/li>\n\n\n\n<li>sie korrekt zu verbuchen,<\/li>\n\n\n\n<li>und R\u00fcckzahlungen oder Verrechnungen aktiv einzufordern.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"gb-headline gb-headline-bd374ae8 gb-headline-text gb-headline-medium\">Beispiel aus der Praxis<\/h3>\n\n\n\n<p>Ein Unternehmen erh\u00e4lt eine Gutschrift \u00fcber 1.000\u202f\u20ac, weil eine Lieferung fehlerhaft war. Die urspr\u00fcngliche Rechnung wurde bereits bezahlt. Solange die Gutschrift nicht mit einer neuen Rechnung verrechnet oder ausgezahlt wird, entsteht eine Forderung gegen\u00fcber dem Lieferanten \u2013 also ein debitorischer Kreditor.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-6229964b gb-headline-text gb-headline-medium\">Kreditorenlaufzeit: Wie lange bleibt das Geld im Unternehmen?<\/h3>\n\n\n\n<p>Die <strong>Kreditorenlaufzeit<\/strong> (auch: <em>Days Payable Outstanding, DPO<\/em>) beschreibt den Zeitraum zwischen dem <strong>Rechnungseingang<\/strong> und der <strong>Zahlung an den Lieferanten<\/strong>. Sie ist eine wichtige Kennzahl f\u00fcr die <strong>Liquidit\u00e4tssteuerung<\/strong>.<\/p>\n\n\n\n<p>Je l\u00e4nger die Laufzeit, desto l\u00e4nger bleibt das Geld im Unternehmen, was die Liquidit\u00e4t kurzfristig st\u00e4rkt. <strong>Doch Vorsicht<\/strong>: Zu lange Zahlungsziele k\u00f6nnen das Verh\u00e4ltnis zu Lieferanten belasten oder Skonto-Vorteile verschenken.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-b2a1abe4 gb-headline-text gb-headline-medium\">Was beeinflusst die Kreditorenlaufzeit?<\/h3>\n\n\n\n<p>Die Kreditorenlaufzeit hilft dem Controlling, den <strong>Cashflow zu analysieren<\/strong> und <strong>Zahlungsstrategien zu optimieren<\/strong>. In Kombination mit der Debitorenlaufzeit ergibt sich ein realistisches Bild der finanziellen Beweglichkeit eines Unternehmens.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-f8f84531 gb-headline-text gb-headline-medium\">Fazit: Kreditoren verstehen \u2013 Liquidit\u00e4t steuern<\/h2>\n\n\n\n<p>Kreditoren sind weit mehr als nur Lieferanten im System. Sie stehen f\u00fcr <strong>offene Verpflichtungen<\/strong>, die direkt Einfluss auf die <strong>Liquidit\u00e4t<\/strong> und die <strong>Zahlungsf\u00e4higkeit<\/strong> eines Unternehmens haben. Wer Eingangsrechnungen strukturiert erfasst, Zahlungsl\u00e4ufe gezielt steuert und Sonderf\u00e4lle wie debitorische Kreditoren im Blick beh\u00e4lt, schafft die Grundlage f\u00fcr eine <strong>verl\u00e4ssliche Finanzplanung<\/strong>. <\/p>\n\n\n\n<p>Die Kreditorenbuchhaltung ist dabei nicht isoliert zu betrachten. Erst im Zusammenspiel mit der Debitorenbuchhaltung entsteht ein vollst\u00e4ndiges Bild der Zahlungsstr\u00f6me \u2013 und damit die Basis f\u00fcr fundierte Entscheidungen im Controlling, in der Budgetplanung und im strategischen Management<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\"><span>archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Daten sicher und rechtskonform ablegen.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">easy archive entdecken<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Rechnungen digital pr\u00fcfen und freigeben.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">easy invoice entdecken<\/span><span class=\"gb-icon\">  <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Der Begriff Kreditor begegnet uns h\u00e4ufig im betrieblichen Alltag, besonders h\u00e4ufig dort, wo Leistungen erbracht und Rechnungen gestellt werden.<\/p>\n","protected":false},"author":62,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-220529","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/220529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/users\/62"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/220529\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=220529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}