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Evaluation of the Success of the Recovery of Claims of Social Security Contributions within the Czech Social Security Administration
Brdičková, Radka ; Kukalová, Gabriela (advisor) ; Ilona, Ilona (referee)
The thesis analyzes the relevant methods of enforcement of debts to the social security contributions and evaluates the succes rate of individual procedures within the Czech social security administration. The first part of the work is focused on defining the theoretical background, as the basic concepts, including the basic layout of the social security. Furthermore, it presents the general procedure of enforcement of claims in the splitting of the administrative and judicial enforcement of the decision and the application of the claims in the other proceedings. In the analytical part are analyzed and compared different methods of enforcement, both in cooperation with court executors and tax execution, especially their impact on the development of receivables and collection of premiums in 2013 and 2014, and the effectiveness of various methods in practise. Based on the survey proposes some possible solutions leading to increased succes practices of individual methods of recovery and also to streamline, improve and speed up the work of employees who deal with debt recovery.
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The management system of receivables
Lukešová, Kristýna ; Hricová, Daniela (advisor) ; Olga, Olga (referee)
The thesis on The System of Management of Receivables is applied on a company which deals with past due receivables. In the theoretical part, there is explanation of terms connected with this subject: origination, expiry and aspects from which can perceive the receivables. In the chapter the system of management of receivables there is a description of evaluation of customers, contractual conditions, hedging as well as the recovery process. In the practical part, the company XYZ is introduced, their basic economic indicators are described including financial analyses for years 2012 to 2014. Furthermore, this part contains a sector analysis carried out in order to assess the risk level of the sector related to the development of past due receivables. Last but not least we examine an analysis of receivables and liabilities following the preceding years and clarify the existing system of management of receivables. The objective is to sum up information and results from analyses, internal documents and questioning in form of interviews in order to assess the current status of the company. The result of this thesis is a proposal for improvement of the credit management, a comparison and a calculation of costs of possible measures.
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Exaction of Tax Arrears
Rausová, Iva ; Dubšeková, Lenka Hrstková (referee) ; Musilová, Helena (advisor)
The bachelor thesis focuses on exaction of tax arrears. Desribes ways in which to exact the tax arrears and analyzes the process of their enforcement in practice. It contains rules designed to tax subjects that can prevent the execution of the tax and proposals for the elimination of problems which significantly reduces the success of the exaction of tax arrears.
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The analysis of receivables management at PRIMA, joint-stock company
Veselý, Josef ; Pevná, Jana (advisor) ; Famfule, Jan (referee)
The topic of the diploma thesis is the analysis of receivables management at the building company PRIMA, joint-stock company in the period from 2010 to 2014. The theoretical part characterizes the receivables from the legal, accounting and tax points of view. Then it is engaged in their life cycle and the problematic connected with the management, provision and receivables recovery per curiam or in an out-of-court way. In the practical part there is the analysis of the current plutonomic situation. It is followed by the introduction of the company and the evaluation of their current financial situation via the done financial analysis. The following part deals with the analysis of the receivables management which involves the structure, term of expiration and the ways of receivables recovery at the analysed company. The main data sources include the financial evidences, annual reports, special publications, articles, internal materials and the consultations with the management of the company. The output of the diploma thesis is the evaluation of the current status of the receivables management, eventual finding the deficiencies and the proposal of the concrete recommendations for their elimination for the purpose of the current adjusted system tuning.
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Enforcement of claims by VZP ČR
Galuška, Ondřej ; Hejda, Jan (advisor) ; Lorenc, Martin (referee)
This thesis deals with the enforcement of claims coming from public health insurance by VZP ČR. The work is divided into theoretical and practical part. The theoretical part describes the reasons for the claims on public health insurance, their findings through the administrative procedure and the legal possibilities of enforcement. It also contains a description of the bankruptcy and criminal proceedings. In the practical part is an analysis of enforcement of claims by VZP ČR from 2012 to 2015. The work also includes the definition of the organizational structure of the VZP ČR. In the final part of the thesis we identified shortcomings in the current working with claims by the VZP ČR.
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Management of trade receivables
Vodhánělová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.
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Analysis of Receivables Management of Rostex Vyškov, Ltd
Hrdinová, Miroslava ; Pevná, Jana (advisor) ; Hučíková, Jitka (referee)
The diploma thesis titled "Analysis of receivables management in Rostex Vyškov, s. r. o." deals with claims from legal, accounting and tax point of view in its theoretical part. It describes the receivables management process, the risk influence and the importance of preventive measures against the problem claims occurrence. It also deals with debt collection and analyzes the impact of late payments and bad debts on the economic activities. Conclusion of the theoretical part is focused on out-of-court and judicial methods of debt collection. The practical part analyzes the receivables management in Rostex Vyškov, s. r. o. After a brief financial assessment of the company, it focuses primarily on claims records, supplier selection and control. Accounts receivables turnover time and payback period in the Czech Republic and Europe are confronted too. Finally, possible main reasons for the occurrence of outstanding claims are discussed together with the most common tools of credit management in the Czech Republic, in comparison with Europe again.
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Claims department in JPJ WOOD, LLC
Písařík, Filip ; Pevná, Jana (advisor) ; Ontolčík, Petr (referee)
The object of this thesis is the analysis of the claims department in JPJ WOOD,LLC. based on theoretical knowledge. The first part defines claims from the legal and accouting perspectives and creates an overview of the proceedings and debt recovery in the Czech enviroment. The practical part focuses on the analysis of the claims department in JPJ WOOD, LLC. Based on the analysis it recommends measures, that could lead to the reduction of risky problematic trade receivables and increase the efficiency of the claims department in the above mentined company.
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The methods of security and exaction of receivables
PRACHAŘOVÁ, Iveta
The title of this thesis is called The methods of security and exaction of receivables. This is a large and very complex area of business. Properly chosen method of security receivable can save a company a lot of time and money. The second objective is to describe how to exact the receivables.
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Analysis of receivables management in selected business entity
KOŘÁNKOVÁ, Romana
The aim of this bachelor thesis was to evaluate the claims management in the economic entity and focus on the bad debts. The work was focused on short-term debts because the company providing the information does not have long-term debts. The theoretical part deals with the general management of receivables before and after maturity. This part explains the creation, valuation, extinction and billing of claims and is focused on overdue receivables and their solutions - cession, exaction of debts and write-off. The practical part focuses on the management of debt in the company. First there is an analysis - turnover of receivables, receivables turnover rate, liquidity and subsequent comparison of indicators in individual years. Next part of this work compares the selected firm with a competitor in the same transport sector. Then this work shows the accounting of receivables and management of overdue receivables, which are dealt with external company, lawyers and courts. The company has a large number of claims (before maturity and after maturity). It should try to reduce them, for example, by requiring advance or offer discounts at fast payment.
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