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Receivables Management in Corporation
Pospěchová, Marie ; Kňurová, Eva (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the issue of receivables management in the business corporation, especially those receivables that already have elapsed maturity. The theoretical part of the bachelor thesis characterizes primarily basic concepts in the area of receivables for easier understanding of the issue. The practical part of the bachelor thesis is devoted to the analysis of receivables in individual years of the selected business company and to the overview of the receivables management of given business company.
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Proposals to Improve Debt Collection in a Business Entity
Kameníková, Kateřina ; Ptáček, Roman (referee) ; Musilová, Helena (advisor)
The bachelor thesis is focused on the securing of receivables and debt collection. The thesis is divided into three parts. The theoretical part describes receivables from the legal, tax, accounting and economic point of view. The analytical part focuses on receivable analysis of entrepreneur. The last part of the thesis proposes more effective ways of securing of receivables and debt collection.
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Assignment of receivable arising from business relation, bulk assignment, factoring
Mintora, Martin ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Assignment of a receivable arising from a business relation, bulk assignment, factoring The thesis deals with several selected questionable issues related to the assignment of a receivable arising from a business relation. I have chosen this theme because the Czech legal theory doesn't offer satisfactory answers to all of the questions that arise from this topic. The thesis seeks to analyse the selected issues and to offer reasonable solutions to the problems relating to the selected issues. The method of the thesis is based on a comprehensive analysis of the relevant Czech case law as well as the relevant literature. The realized legal conclusions are afterwards put into a broader context and critically evaluated. The thesis is composed of ten chapters. Chapter One defines aims of the thesis. Chapter Two is introductory and explains the basic concept of the assignment of a receivable under the Czech commercial law. Chapter Three contains a basic overview of the receivables which are generally assignable under the Czech commercial law including the assignment of future receivables. It also deals with the topic of another assignment of a future receivable before its origin which is in my opinion allowable. Chapter Four describes cases of prohibitions of an assignment of a receivable. The chapter is...
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Proposals to Improve Debt Collection in a Business Entity
Vlasáková, Adriana ; Hamáčková, Zuzana (referee) ; Musilová, Helena (advisor)
The bachelor thesis is focused on the collecting and securing of receivables. The thesis is divided into three parts. The theoretical part presents the theoretical background from the legal, accounting, tax and economic point of view. The analytical part is focused on credit terms, contracts and and the financial situation of the entrepreneur. The last part proposes ways to improve collecting and securing of receivables.
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Assignment of recievables contrary to the contractual prohibition
Balliu, Arbër ; Elischer, David (advisor) ; Frinta, Ondřej (referee)
Assignment of receivable in breach of the anti-assignment clause Abstract The goal of this rigorous thesis entitled "Assignment of receivable in breach of the anti-assignment clause" is to answer several key questions relating to the effects and consequences of breaching the anti-assignment clause under the current Czech law. In particular, it is examining the effects of the agreed anti-assignment clause under the current Czech law, i.e. whether it has erga omnes or merely inter partes effects. Furthermore, it is analyzing the consequences of breaching the anti-assignment clause under the current Czech law and whether the current Czech law allows differentiation of the consequences according to the circumstances of the case. This rigorous thesis seeks to answer all these controversial questions. In search for the answers, this work deals with a number of opinions already expressed in professional circles, as well as with some foreign theories. The first chapter is devoted to a historical analysis of the development of understanding of the receivable and its transferability, with an emphasis on Roman law. First, the nature of the receivable and the possibility of disposition with a receivable from Roman law to modern private-law codification are examined. This is particularly important for dealing with...
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Optimization of the Tax Liability of the Selected Subject
Ondrová, Petra ; Fajmon, Luboš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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Receivables Management in Corporation
Pospěchová, Marie ; Kňurová, Eva (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the issue of receivables management in the business corporation, especially those receivables that already have elapsed maturity. The theoretical part of the bachelor thesis characterizes primarily basic concepts in the area of receivables for easier understanding of the issue. The practical part of the bachelor thesis is devoted to the analysis of receivables in individual years of the selected business company and to the overview of the receivables management of given business company.
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Receivables Management in the Business Company
Otýpka, Lukáš ; Odstrčilová, Hana (referee) ; Fedorová, Anna (advisor)
This bachelor's thesis is focused on the theoretical adjustment of receivables, especially on the receivables management. The analytical part shows method of receivables management in the specific company. According to analytical part, there have been determined proposals to improve the method of receivables management in analysed company. The end of the bachelor's thesis recapitulates results from the analytical part.
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Effect of "retention money" on selected construction company’s financing and profit or loss
Bindzarová, Romana ; Stejskalová, Irena (advisor) ; Pečenka, Vratislav (referee)
The aim of dissertation is to summarize effect of retention money on selected construction company financing and profit or loss. In the introduction, there is accountancy and its status in company management defined. Following issues are attributes of claims, credit management, definition of retention with its accountancy impacts, method of its release and financing. Applied part deals with analysis of receivables and retention structure in particular company. This thesis investigates management and evolution of retention money using selected ratios, including method of financing. Along with previous there are enhancement steps for effective retention management recommended and proposal of credit management accounting directive elaborated.
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Accounting and tax specifics of receivables
Gyüreová, Kamila ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
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