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Receivables Management in the Capital Company
Brádlová, Veronika ; Jiráňová, Jana (referee) ; Fedorová, Anna (advisor)
This masters thesis is focused on the theory related to the topic of receivables. The analytical part is focused on the detailed receivables management in the selected capital company. In response to the analytical part are introduced recommendations for the improvement of their amount and their management. The end of the masters thesis summarizes the results from the analytical part.
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The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding
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Management of Receivables in Servodata Company
Jirkalová, Veronika ; Pevná, Jana (advisor) ; Cenek, Petr (referee)
Summary of theoretical knowledge in the field of debt management. Definition of receivables from legal, accounting and tax aspects. Stating the procedures used in the management of receivables, collateral, financing and debt collection. Analysis of receivables management in selected company with an emphasis on prevention, insurance and debt collection. Assessment of the situation and proposals of steps to increase labor efficiency claims.
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The potential of the Czech factoring market
Rippl, Josef ; Sedláček, Jiří (advisor) ; Hýblová, Eva (referee)
The diploma thesis deals with the issue of factoring and its aim is to assess the potential of the Czech factoring market and on its basis to evaluate the possibilities of entry of a new competitor into the factoring industry. The theoretical part explains the economic substance of factoring, describes the process of factoring operation and emphasizes the main advantages and disadvantages, that factoring provides to the clients of factoring companies. The analytical part analyzes the current state of factoring market, describes the major trends and estimates the future development. The key part of this thesis is concerned with analysis of external and internal environment of domestic factoring market conducted using PEST analysis and Porter's five forces model. The analysis' outcomes result in list of conditions for the entry of potential investors into the factoring industry in the Czech Republic. The practical part contents three scenarios by which the author suggests three options on how to implement the entry on the domestic factoring market.
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Reorganization in Czech bankrupcy law
Uhlíř, Filip ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
In tried to describe a rescue principle in Czech bankrupcy law in this work. I mean reorganization as a solution of the bankrupcy. I describe economic motivations of the single participants of the insolvent process in this work. I also describe priciples of this process. I try to ilustrate these principles on the instant case of bankrupcy. I picked up Sazka a.s. purposes. I made financial analysis of this company. I define key problem which went this company bankrupt. I focused on the biggest financial aces in this process and their moves. I tried to foreshow further development at the end.
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Receivables and liabilities - valuation and accounts analysis
CHROMÁ, Vendula
The aim of this essay is to analyse the accounting and tax aspects of the receivables and liabilities concerning the relations between suppliers and trade debtors, advances paid and received, transactions with employees, accounting of the rate of exchange differences, accruals and prepayments etc. In the practical part of this essay, I will target the situation in a concrete limited accounting entity.
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