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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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Management of overdue receivables
HADAČOVÁ, Zuzana
This bachelor thesis treat overdue receivable. The objective of this bachelor thesis is to define and analyze this climes form an accounting and tax perspektive. Subsequently, this issue was analyzed in the selected company. The theoretical part focused on part of overdue receivables, receivables management and ensure claims. It also define provisioning for receivable and write-offs of receivables. The practical part describes and analyze overdue receivables in the selected company.
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Debt management in a selected company - accounting and tax implications
ČUNÁTOVÁ, Kateřina
The diploma thesis is focused on debt management system. Some facts concerning the classification of debts, right pricing and inventory taking have been clarified in the theoretical part. A provision of debts, adjusting item issues and a write-off of debts have been taken into consideration as well. The practical part of thesis focuses on debt analysis, ways of debt provision used in the given company. One chapter deals with outstanding debts. Finally, debt management system in the company is assessed as well as the suggestion of improvement.
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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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The problems of demands in business firm
Dvořáková, Zuzana ; Janhubová, Jaroslava (advisor)
This work concentrates mainly on problems of demands in Czech Republic. The concept itself with its base classification is characterized. Furthemore the display of demands in account classification, their evaluation and possible declaration in foreign currency is described. Overdue demands are further analysed in context of using demands and creating rectifying items. Attention is also paid to controlling demands, especially the abilities of securing them. Despite the fact, that the topic of this work concentrates primarily on demands in accounting, for completeness' sake the problems of demands in tax records are briefly described. The practical part presents the risk demands workflow, especially the rectifying items creation in the real-world business.
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Running the debts in the company Enviro-Ekoanalytika, s. r.o.
WEIGNEROVÁ, Jana
Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. The proceedings also include claims recovery. The main objective of recovery is to get customers to pay, and as early as possible. Most companies use a standard procedure for recovery, which includes telephone reminders, terminating the supply of credit, written reminders, the transmission of judicial or extrajudicial recovery.
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Work with claims of selected entrepreneurial subject
WEIGNEROVÁ, Jana
Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims which are parts of belongings of any company. The work has two parts, theoretical and practical part. Practical part predominate in this work, the main themes are claims, their operating,ensuring and debt recovery. In the practical part I describe claims of MICo company and I made my own project how to deal with claims. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. MICo, spol. s.r.o. divides debts into short-term and long-term claims. The term of expiration of claims is established at intervals 14 {--} 45 days, it depends on which customer it is. The company of MICo tryes to aviod claims after maturity, therefore MICo makes use of ensuring claims as a penal clause, debt approval, bank quarantee or deposit. In conclusion, I would like to recommend to any company to have an evidence of claims and pay attention mainly to a prevention of claims because the ambit of czech legislation for a protection of rights of an accounting payee and the recovery of claims is generally regarded as deficient. Bankruptcy proceedings is slow and ineffective. During the competition accounting payees have small or even no rights and basically they are degraded inactive role and therefore the whole bankruptcy proceedings is regarded as a paradise for debtors.
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Receivables in the Accounting
Světlík, Radim ; Müllerová, Libuše (advisor) ; Vondráček, Pavel (referee)
The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.
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Securing accounts receivable in association with accounting
Dvořáková, Zuzana ; Procházka, David (advisor)
This bachelor degree thesis is concerned with security for accounts receivable in association with accounting. The introductory part explains the origin, functions and principles of accounts receivable, shows the necessity of their competent managment and evaluation in middle and large companies and describes modes of debt representation in accounting. The fundamental part of this thesis analyses and gives details of several options for securing againts risks associated with accounts receivable ownership. It describes in sum twenty methods and instruments and in the light of their specific characteristic shows their possibilities of securing for a different types of risk.
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Postavení pohledávek v ekonomice podniku a vybrané způsoby jejich zajišťování
Forgáčová, Eva ; Ducheček, František (advisor)
Bakalářská práce je zaměřena na problematiku podnikových pohledávek. Zpočátku můžete nalézt uvedení do problematiky pohledávek a vymezení jejich specifického postavení mezi oběžnými aktivy podniku. Dále jsou nastíněny modelové situace a jejich působení na pohledávky podniku. Důležitou částí dokumentu jsou kapitoly týkající se řízení a zajištění pohledávek. Péče o pohledávky se sestává z mnoha úkonů a je velmi složitým procesem.
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