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Receivables Management in Corporation
Oskorip, Martin ; Svirák, Pavel (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the issue of receivables management in slected business company. Main focus is on overdue receivables. On the basis of financial analysis measures are proposed leading to more effective receivables management and to reduce the number of overdue receivables.
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Receivables Management in Corporation
Bártová, Simona ; Křižka, Pavel (referee) ; Pěta, Jan (advisor)
This bachelor's thesis deals with receivables management in the selected business corporation, especially with overdue receivables. It is divided into three parts. The theoretical part describes important basic concepts of receivables, analytical part describes the management of receivables in the selected business corporation and the suggestion part describes it is own improvement of receivables management.
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Receivables Management in Bank
Letovská, Lucie ; Novotná, Jana (referee) ; Pěta, Jan (advisor)
The Bachelor Thesis deals with issue of receivables management in a commercial bank. The thesis contains a theoretical part, which focuses on defining the basic concepts related to receivables management. The analytical part deals with the current situation in the field of receivables management in the bank. Draft part describes its own proposals for solutions to improve the current management of receivables in the bank.
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Receivables Management in Corporation
Kobelka, Michal ; Molnár, Richard (referee) ; Pěta, Jan (advisor)
The bachelor thesis is focused on the issue of receivables in a selected business corporation and in connection with the financial analysis and detailed analysis of receivables proposes new or modified procedures which can reduce the number of past due receivables in this business corporation.
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Proposals to Improve Debt Collection in a Business Entity
Vlčková, Kristýna ; Lapčáková, Eva (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with the issue of securing and collecting past due claims in the Tawesco s.r.o. company. The theoretical part defines receivables, how they are created and secured from the legal, tax, accounting and economic point of view. The analytical part then analyzes past due claims of a designated subject. Based on the gathered information, suggestions on more effective collection of claims are introduced.
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Receivables Management in Corporation
Teplá, Markéta ; Dostál, Miloš (referee) ; Pěta, Jan (advisor)
This bachelor thesis is aimed on the issue of managing account receivables in selected business corporation. This work deals mainly with account receivables which exceeded due date. The main purpose is connected with analysing and enforcement of these account receivables. If suggested precaution were taken then declining number of expired account receivables based on previously mentioned analyses would decrease.
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Receivables Management in Corporation
Svobodová, Denisa ; Zlatníček, Martin (referee) ; Pěta, Jan (advisor)
This thesis deals with the issue of debt in a business corporation with a focus on overdue receivables. On the basis of financial analysis, analysis of receivables and internal guidelines in the company, measures are proposed to limit the occurrence of overdue receivables and also there are suggested more effective procedures for solving such receivables.
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Software Application for Creating and Accounting Rectifying Items for Receivables
Mahrová, Petra ; Poláček, Ondřej (referee) ; Jakubcová, Marie (advisor)
This bachelor thesis deals with the receivables, and especially the creation of rectifying items for receivables. The main goal is to create an algorithm for creation of rectifying items for receivables for selected company. The theoretical part marginally defines basic concepts related to information system and information technology. The main part of the theoretical part focuses on the characterization of key terms associated with an extensive receivables issues, mainly about overdue receivables and related options of creating rectifying items. The practical part is focused not only to designing an aplication for creation of rectifying items for receivables, but also designing a directive for the creation of rectifying items in the selected company and its implementation using designed application in Microfoft Excel enviroment.
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Overdue receivables - accounting and tax legislation
Lichková, Iveta ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
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