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Proposal to Improve Debt Collection in a Business Entity
Raganová, Adriána ; Vaculová, Ludmila (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of hedging instruments and debt recovery. The thesis is divided into three parts. The theoretical part characterizes receivables from the legal, tax and economic point of view. The analytical part of the thesis deals with the analysis of receivables in a selected business entity. Based on the analytical part, proposals for improving the system of securing and collecting receivables are made.
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Zobrazení nejistoty spojené s leasingovými smlouvami ve finančním výkaznictví nájemce
Kokrdová, Romana
This diploma thesis deals with the amendment of the Standard IAS 17 - Leases, which is result of negotiating between the International Accounting Standards Board and the Financial Accounting Standards Board. This thesis is primary focused on the lessee's impact of issues and deals with situation, when the contract contain an element of uncertainty, specifically the possibility of using option for extended or variable payments. First part is devoted to the theoretical information about leasing based on current Standard IAS 17. Second part of this thesis describes the historical background of the Project Leases and explains the new proposal of methodical approach. In the third part there are applied the new knowledges described above and assessed the impact of new methodology to the items appeared in balance sheet and income statement.
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Claim and dispositions with it
Kment, Václav ; Elischer, David (advisor) ; Rozehnal, Aleš (referee) ; Kolesár, Pavel (referee)
Claim and dispositions with it Abstract This thesis aims to provide readers with a comprehensive insight into the law of obligations with regard to the theoretical concept of a claim and analyze its place in the legal system as a concept of relative property law and at the same time thing from the perception of the current civil law. The first chapter presents the characteristics of an obligation and its cause and further elaborates on its origin, changes and termination. The second chapter analyses the nature of a claim, as the right of a creditor to demand performance from a debtor from both theoretical and practical poin of view, taking into account the genesis of understanding of this institute from Roman law to the current apprehension in the law of the Czech Republic. For the sake of completeness, a chapter on debt has also been included in the thesis, in order to analyse debt as an institute standing on the other side of the spectrum of an obligation with emphasis on possible dispositions therewith from the point of view of the debtor and the creditor. The fourth chapter deals with the pivotal theme of the thesis, namely dispositions with receivables and their limitations, which arises from the fact that a receivable, although being a property value owned by its creditor, stems from the relationship...
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Proposals to Improve Debt Collection in a Business Entity
Šauer, Radek ; Ondrišová, Karolína (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of securing, confirming and collection of debts. The work is divided into three parts. The theoretical part characterizes debts from a legal and economic point of view. The analytical part focuses on the analysis of overdue debts and the current system of their securing, confirmation and collection. The last part is devoted to suggestions for improving of this system and to the evaluation of its feasibility.
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Proposals to Improve Debt Collection in a Business Entity
Dobšíček, Vít ; Maják, Matej (referee) ; Musilová, Helena (advisor)
This bachelor thesis focuses on the analysis of the current system of debt collection of the chosen business entity from 2018-2020. The teoretical part of the thesis defines the basic terms from legal and economic point of view. The analytical part of the thesis provides information about the business entity and analysis of the debt, including the method of its securing and recovering. Based on the analytical part, proposals are presented to improve the current method of debt securing and recovering.
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Proposals to Improve Debt Collection in a Business Entity
Šubr, Vojtěch ; Weiss, Lukáš (referee) ; Musilová, Helena (advisor)
Bachelor thesis deals with the enforcement of collections and debt security. In the theoretical part, the author defines the basic concepts from a legal, accounting, tax, and economic point of view. The theoretical part is the foundation for the rest of the work. In the analytical part, the author processes the collections analysis of a particular entrepreneur. Furthermore, the procedures for enforcement of collections and the institute of their securing are captured. The subsequent part contains suggestions to improve the current situation.
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Proposals to Improve Debt Collection in a Business Entity
Janečková, Pavla ; Dvořáčková, Zdeňka (referee) ; Musilová, Helena (advisor)
The presented bachelor thesis deals with the topic of securing and recovery of receivables. The thesis aims to evaluate the situation in the company and propose improvements to the debt recovery and security system. The theoretical part deals with receivables from a legal, accounting, tax, and economic point of view. The analytical part deals with the characteristics of Letoplast s. r. o. and analyzes the current state of securing and recovery of receivables. The third part sets out proposals to improve the debt recovery situation.
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Proposals to Improve Debt Collection in a Business Entity
Smolka, Petr ; Černíková, Eva (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of debt collection and securing of receivables, specifically receivables that are paid overdue. Theoretical part defines the issue from legal, accounting, tax and economic point of view. The analytical part describes the current procedures in the company and the analysis of their receivables. In the last part, there are suggested options to deal with this problematic.
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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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