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Supplier-customer relationships and their solutions in an automated data processing
SURÁNOVÁ, Monika
In each accounting unit the suppliers and customers are considered as a very important unit. Through their relationships the company tries to achieve the greatest profits and maximize the market value of products. The following subsystems: CRM - Customer Relationship Management and SCM - Supply Chain Management help to address this issue in the context of enterprise information systems. The aim of this bachelor thesis is the analysis of supplier-customer relationships in the selected company and to evaluate of their accounting software. The following methods are used in the practical part: a method of analysis and synthesis and SWOT analysis. In the end of the thesis are recommended proposals to create clearer communication between the company and its business partners and better use of subsystems.
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Analysis of bad debts in the reporting entity
MAJDIAKOVÁ, Kateřina
This bachelor thesis is dedicated to the analysis of the bad debt in the selected company. The main aim of the work is to evaluate the receivables management and to propose options for improving the established system. The aims of the bachelor thesis were achieved through the vertical and horizontal analysis of receivables and the ratio analysis. The theoretical part describes the general findings regarding receivables especially bad dept. The practical part focuses on the analysis of the receivables during the years 2010 2014. It also includes description of the methods of debt collection. After a complete analysis can be stated that the company has an overview of overdue debts, records all borrowers and applies available hedging instruments. In the context of the work results has been proposed to determine the employee responsible for receivables management.
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Accounts Receivable Management
Citsoňová, Katarína ; Kislingerová, Eva (advisor) ; Schönfeld, Jaroslav (referee)
The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.
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Hodnocení řízení pohledávek u společnosti DRAPS s.r.o. a návrhy na zlepšení
Šauerová, Martina
Šauerová, M., Polák, J. Evaluation of debt management in the company DRAPS s.r.o. and suggestion for its improvement. Bachelor thesis. Brno: Mendel University, 2015. The bachelor thesis is focused on process of debt management in the company DRAPS s.r.o. In the theoretical part are defined essential terms which are related to debts and their management. The practical part deals with present situation of debt management and development of debts in the company. In the conclusion are suggested measurements for efficient improvement of debt management and for prevention of origination of mature debts eventually of irredeemable debts.
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Accounts receivable from legal, accounting and tax perspectives
Bednaříková, Martina ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the creation of adjustments and one-time impairment of receivables. The whole work is supplemented by practical examples of accounting cases.
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Management of claims in selected company
TUNKOVÁ, Šárka
Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.
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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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Řízení pohledávek v konkrétní firmě
Petrová, Zoja ; Kislingerová, Eva (advisor) ; Lodr, Jakub (referee)
Práce je zaměřena na řízení pohledávek v konkretní firmě. Cílem práce je zhodnocení předmětného systému a návrhy na jeho optimalizaci. Systém řízení pohledávek je hodnocen převážně z hlediska zajištěnosti, tedy způsoby zajištění pohledávek pomocí platebních a zajišťovacích instrumentů. Práce se dotýká i problémů hodnocení bonity a to jak firmy, tak i teritoria. Velice stručně je zde zmiňována problematika vymáhání nedobytných pohledávek a existence interních dokladů v předmětné firmě.
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