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Accounts Receivable Management
Citsoňová, Katarína ; Kislingerová, Eva (advisor) ; Schönfeld, Jaroslav (referee)
The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.
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Receivables Management of VELKOOBCHOD HEVA, Ltd
Rodová, Kateřina ; Pevná, Jana (advisor) ; Bouc, František (referee)
This thesis deals with the issue of claims management of wholesale company VELKOOBCHOD HEVA. The theoretical part elaborates on the legal, accounting, taxation and financial aspects of the claims. Loan policies and their particular measures, as well as hedging instruments and methods of claims enforcement have also been described. In the practical part, particular methods of claims management and enforcement employed by VELKOOBCHOD HEVA have been introduced. The actual claims structure of VELKOOBCHOD HEVA will be analysed in the final part of the thesis.
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Řízení pohledávek ve vybraném podnikatelském subjektu
Štorková, Dagmar
The bachelor thesis is focused on the debt management in selected business entity. The first part of the work, a literature review, describes the theoretical background such as the creation of claims and their security and recovery. In the second part, practical one, it is analyzed management process of company GDP KORAL, s. r. o. On the basis of the analysis , there are suggested the measumenetns how to improve the current situation in selected business unit.
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Řízení pohledávek vybraného podnikatelského subjektu
Šudřichová, Klára
The bachelor thesis deals with the issue of management of trade receivables for the selected business entity. In the first part of the work the receivables are defined from different perspectives, then the methods of receivables management are described. In the practical part of the thesis, the receivables of specific business entity are analyzed. Next, the analysis of problematic areas is provided and the appropriate recommendations are proposed to improve the current situation.
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Řízení pohledávek vybraného podnikatelského subjektu
Knapová, Barbora
This thesis deals with issue of claim management at chosen business entity. The important terms used in sphere of claims are specified and the debts are analyzed overdue in each year including analysis of claims by means of selected indicators of financial analysis. The attention is focused on the definition of claims, depreciation, methods of prevention, possibilities of security for debts and recovery procedures. Based on the analyses the actions and recommenda-tions are proposed to improve the current situation of the company in the management of claims.
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Consumer loans and their impact on the debtor´s social situation
KOKEŠOVÁ, Petra
The bachelor's thesis entitled Consumer credits and their impact on the social situation of debtors investigates the causes and consequences of entering the credit contracts. Borrowing money becomes a risky phenomenon and has a very negative impact on the society. The theoretical part of the thesis describes the legal regulation of consumer credits and motivation of persons to enter them. It describes the causes leading to inappropriate indebtedness of persons, being normally not able to get a credit in view of their income. It refers to the facts stated in the business terms and conditions and practices of sellers and companies. Thanks to arrangements in the business terms and conditions which are an inseparable part of the contract and which are accepted by signing by the client, it may be agreed that a not paid claim may be ceded to a lawyer's company for collecting. In such a case, the debtor is obliged to pay also the costs of legal representation. The occurred claims are increased considerably by the court or arbitration proceedings. The people's low knowledge of this issue is confirmed also in the conclusion of bachelor's thesis. In the practical part of the research, three research questions were formulated: 1) Do the respondents use the consumer credits for the necessary subjects or services? 2) Does the company elaborates a financial plan for the borrower to estimate if he/she will be able to meet its obligation? 3) What impacts had exacting the claim on the social situation of the respondent or its family? 8 persons utilizing the services of Consulting Centre ? Equal Chances for Everybody operated by Jihočeská Růže o.s. took part in the research. The talks were performed individually and anonymously. The qualitative method of questioning and analysis of contents of documents deepening the research were applied. These documents were 315 credit contracts from a non-banking company which are handed over for collecting to a lawyer's office. The task of this thesis was to find out if the persons entering credit contracts behave maturely, if they think about the consequences of this behavior; if the inability to pay occurs only for external reasons or if these persons act rashly with the target to satisfy their momentary needs. The thesis shall research the purpose for which the households are inclined to enter credit contracts. I deepened this research also by the analysis of not paid credit contracts. By means of interviews with respondents I tried to describe the consequences of the financial burden of repayment of the claim on their life or life of their family. It was confirmed by the research that the concern are less necessary and more expensive goods. Lower share represented the credits for standard equipment of households. These goods were mostly electronics as notebooks and TV-sets. The talks with respondents confirmed also the statement that the credits are also used to pay the debts of another creditor. The respondents, who are not able to meet their obligations do not create any financial plans. This shows the low responsibility rate of these persons. Before entering the contract, they do not compare the products and do not ask about credit parameters. The research confirmed the prognosis of experts. The financial burden had a negative impact on the life of the family resulting in consideration of divorce. The respondents had negative psychological consequences manifested in the form of stress and depressions. The financial burden caused by collecting claims resulted in several cases in the inability to pay further obligations as e.g. housing. In one case, economic and cultural limitation occurred.
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Legal issues of providing bank credits
Pavčová, Sandra ; Hásová, Jiřina (advisor) ; Neděla, Radek (referee)
The main objective of this thesis is to map and analyze the legislation that relates to each question of the whole process of providing bank credits, and state the most important changes. The work is divided into six chapters, where each chapter presents the area, which is related to providing of credits and includes analysis and explanation of its legislation. Emphasis is placed on new legislation of the Consumer Credit Act and more attention is also devoted to the exaction of debts and significant amendment of the Law on Arbitration and enforcement of arbitral awards.
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Application Possibilities of Social Work in a Recovery Debt in a Rent.
ARENBERGER, Ladislav
The Bachelor work is divided into two parts. The first part deals with the theoretical insights related to the recovery of debts from rent an apartment. It refers to the relationship with poverty as the main trigger for expansion of non-payment of rent and services associated with the use of the apartment. Further aims to state assistance in the terms of social policy, promotion and support to legal regulations, including support for housing policy and protection of housing.The second part deals with research that shows how that issue actually works in practice.
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Analysis of bad debts in the reporting entity
KOPFOVÁ, Jiřina
The main aim of this graduation theses was to characterize the bad debt and is then analyzed in the reporting entity. 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. After a complete analysis and mapping of debts can be stated that the company has an overview of overdue debts, records all borrowers and applied hedge funds. Also accounting entity should not fear to make up rectifying items to overdue debts because if they will be in step with law No. 593/1992 Sb. about backlog for finding the base of income tax it can have the only the positive impact for the base tax and high of tax as well.
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