National Repository of Grey Literature 9 records found  Search took 0.01 seconds. 
Receivables Management in Corporation
Kachyňová, Iva ; Grichová, Veronika (referee) ; Pěta, Jan (advisor)
The bachelor thesis deals with basic concepts that relate to receivables, their management and subsequently enforcement in the business corporation. Specifies types of receivables and uses the theoretical knowledge in the analytical part. Based on the financial analysis, a measure is designed to ensure better customers credit assessment and on that basis, to define the criteria for providing business loans and to provide information on the credibility of the customer.
Optimization of Corporate Income Tax by Using Tax Receivable Adjustments
Němcová Kotoučková, Monika ; Pěta, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the topic of receivables from the point of view of the civil code, the law on accounting and law on taxes on income with an emphasis on the risk receivables. In connection with this issue is a concern directed to the creation of accounting and legal rectifying items with the ultimate purpose to use the rectifying items to optimize tax revenue.
Internal Guidelines of the Selected Firm
Princová, Michaela ; Ing.Jana Charvátová (referee) ; Hanušová, Helena (advisor)
The diploma thesis deals with issues concerning the creation o internal corporate guidelines. The theoretical part focuses on internal corporate guidelines more broadly and on their creation and content. Furthermore the thesis deals with payables with regard to new legal requirements. In the practical part I have proposed the internal corporate guideline titled "Definition of principles for the creation and management of allowances."
Debt management in a selected company - accounting and tax implications
ČUNÁTOVÁ, Kateřina
The diploma thesis is focused on debt management system. Some facts concerning the classification of debts, right pricing and inventory taking have been clarified in the theoretical part. A provision of debts, adjusting item issues and a write-off of debts have been taken into consideration as well. The practical part of thesis focuses on debt analysis, ways of debt provision used in the given company. One chapter deals with outstanding debts. Finally, debt management system in the company is assessed as well as the suggestion of improvement.
Management of claims in selected company
Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.
Solution of claims in terms from taxing and accounting aspect of suppliers and customers relations
The main aim of this graduation theses was assessment of outstandings from accountant and tax point of view. To analyse outstandings in concrete accounting entity and find out the way of its security of debt and debt recovery after term of expiration. The most important part of this graduation theses is aplication of lawful rectifying item and amortization of debts in practice and after that resulting effect on tax base and income range.
Solving receivables in company Kodak Czech
This presented dissertation is focused to clarify the problems of recievebles and its relation with income tax in term of formation, limitation, creation adjustement receivebles and one-time depreciation in Kodak Czech company. In first part of my dissertation I have aimed to problem of recievebles in term of its formation and methods of securing. In theoretical part I was concerned with relation of adjustement receivables i from both accounting and taxing point of view and also receivables depreciation. In practical part of my dissertation I was studying receivables after due date in particular company. This part contains methods of managing and solution of receivables after due date. In this part I have also introduced a new system preventing from creation of demands after due date {--} credit system. Last part was focused on receivables after due date and its impact on lowering of tax duty. Main targets were focused on calculation part of demands in term of creation of rectifying and tax items and its depreciation. In conclusion I have summrized the results of my analysis and came up with new ways of demand securing for the company.
Problems of Amount Outstandings in Term of Tax Income in Business Branch
The aim of this diploma thesis has been the evaluation of problems of outstandings in term of tax income and their origin and influence on the resulting economic situation of every firm, especially in the connection of payment overdue or outstanding at all. For these reasons I have taken an interest at first in instruments of securing and exacting the outstandings in judicial proceedings. More minutely I have appraised the account advancements about outstandings as well as questions of taxations. Naturally I have taken heed of amortization of debts and creation of correction amounts for them. This diploma thesis can not exhaust the whole cemplexity od the topic, but this one could perhaps be an brief manual for unexperienced, but interested persons in this regard.
Matching principle
Vítová, Michala ; Vašek, Libor (advisor) ; Nováková, Štěpánka (referee)
Práce je zaměřena na požadavky uznávání a vykazování výnosů a nákladů a na princip přiřazování nákladů a výnosů. Rovněž zkoumá vliv "matching" principu na obchodní pohledávky. Jejím cílem je podat ucelený přehled o této problematice.

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