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Dept collection practices in The Czech Republic
Hundová, Jana ; Hájková, Ivana (advisor) ; Zdeněk, Zdeněk (referee)
The thesis deals with practical issues associated with debt recovery in the Czech Republic. Part I focuses on the theoretical background of claims. It identifies the origin, securing recovery, modification and termination of claims as well as an analysis of the most frequent methods used in practice in compliance with the effective legislation.
The theoretical issues stated above are applied in the analysis of claims of a specific trading company, here shown under a fictional name, ABC, s.r.o., the objective of which is to specify the advantages and drawbacks of claim administration and the debt recovery process based on the financial figures of the company in the period from 2010 to 2015. The analysis is focused on the development of selected indices in the monitored period as well as the differences which exist between claims from different types of company business.
Measures to reduce outstanding overdue debts are proposed upon the established results, the implementation of which should help improve the total financial standing of the stated company.
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Indemnity and Debt Collection in LOGSYS, spol. s r. o.
Tůmová, Simona ; Bartošová, Eva (referee) ; Musilová, Helena (advisor)
The Bachelor's thesis deals with securing and collecting debts. The theoretical part of thesis includes the explanation of not only legal, but economic, accounting and taxation concepts related to issues of debts. The analytical part of thesis describes the entrepreneurial subject called Logsys, s r.o. and focuses primarily on their existing securing and collecting debts. The particular recommendations of the most effective way how to secure or collect debts are included in suggestions of solution.
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Analysis of Debt Collection Systems in the Business Entity VTM a.s.
Brodová, Zuzana ; Latinová, Kristýna (referee) ; Musilová, Helena (advisor)
This thesis deals with debt recovery among entrepreneurs. The rst part of the work is to explain the legal, accounting, tax and economic terms. Analytical part describes the monitoring of business entity in which it focuses on the problems associated with the recovery of debts and their existing solutions. The last part describes my proposed starting points, as the best and most ecient way to recover the debt, but also how it is already in the emergence of a well secured.
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Analysis of Debt Collection in Company PILOUS-pásové pily, spol. s r.o.
Svadbík, Petr ; Mašek, Mojmír (referee) ; Musilová, Helena (advisor)
Bachelor’s thesis deals with debt collection analysis in company Pilous - pásové pily spol. s r.o. in point of view of creditor . Theoretical part deals with debt securing, debt accounting, debt affecting to the tax liability and Pilous - pásové pily spol. s r.o. economics. Analytical part is characterizing Pilous - pásové pily spol. s r.o. business terms and contains overdue debt analysis. Bachelor’s thesis suggest best way to secure and collect debts for company Pilous - pásové pily spol. s r.o.
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Factoring in Accounting and Practical View
Marková, Kristýna ; Roubíčková, Jaroslava (advisor) ; Müllerová, Libuše (referee)
This diploma thesis is concerned with a financial tool called factoring. It involves an assignment of account receivables before their maturity date onto the factoring company and thus taking over their administration while providing immediate cash to the original creditor in order to sustain liquidity. Legislation of this method of financing is not yet fully resolved therefore it is crucial to focus primarily on the ecnomic substance of individual contracts. Basically, there are two major types of factoring: recourse and non-recourse depending on the level of assumed risk, together with transfer of ownerwhip of the account receivable. This fundamental distinction is inevitable for correct financial reporting which should reflect not only the accounting principles but also it should respect other implications, such as taxation.
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