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Analysis of working capital in HOPI s.r.o.
Kratochvílová, Petra ; Neumaierová, Inka (advisor) ; Novák, Petr (referee)
The aim of this bachelor thesis is to analyze and manage the problem of working capital in the logistic company HOPI s.r.o. To find weak points and to suggest their improvements. Each components of net working capital will be examined -- i.e. receivables, inventories, financial assets and short - term payables. The thesis focuses on the management of each component individually to achieve the most effective managing process, but also solves their mutual relations. In this bachelor thesis will be determined year -- on year change of working capital and other related indicators for selected company and subsequently compared with sector numbers.
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Receivables and payables arising from supplier-customer relationships on the example of concrete accounting entity
BAIEROVÁ, Lenka
This bachelor thesis deals with the receivables and payables arising from the supplier-customer relationships on the example of specific entity. In the general part of this there are overall defined accounting relations, specific accounting issues arising in connection with the receivables and trade payables and a creation of correction items to receivables. The chosen entity for the practical part was the company dealing with providing accommodation and catering services. This company, its suppliers and customers are more described. Information, which were obtained from the accounting documents provided by external accountant, they were analyzed and in the practical is indicated on the specific accounting cases, how they are entered in the accounts. Doubtful debts are also created in this company. But they don?t create correction items, when this problem comes. That?s why, in this thesis is proposed a possible way for create them. The end of practical part consists of analysis receivables and trade payables, which is important for evaluate their development and complete economic situation.
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Working Capital management in company BAYER s.r.o.
Milatová, Helena ; Kislingerová, Eva (advisor) ; Štamfestová, Petra (referee)
The aim of this thesis is to analyze the management of working capital in company Bayer s.r.o., primarily to find the weak points and to suggest measures for their improvement. First of all the company results will be evaluated based on financial analysis. Subsequently the managing process of particular working capital components will be assessed, i.e. inventories, receivables, cash and payables. The resulting findings will be interpreted and completed by proposal of measures and recommendations, which should ensure a higher efficiency of working capital management and therefore release funds, which can be used for further company development and increase its value.
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Working Capital Management in the company Krnovské opravny a strojírny s.r.o.
Šimíček, Jakub ; Kislingerová, Eva (advisor) ; Bezruč, Petr (referee)
The aim of this thesis is to analyze the management of working capital in Krnovske opravny a strojirny s.r.o. and to find possible ways to improve and streamline its management. Through the analysis of individual component of working capital, evaluation of processes affecting the cash conversion cycle, analysis of working capital as a whole and via comparison with its five biggest competitors, it was suggested to take appropriate measures and that would enable the company to manage working capital more effectively going forward, realize savings and subsequently increase its value.
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Elaboration of supplier - consumer relationships in an accounting programm on PC in a company dealing with controlling immovables
ŠÍRKOVÁ, Jana
This bachelor work focuses on supplier-customer relationships. It describes theoretical aspects of booking such transactions according to the Czech law and deals with accounting cases connected with them, e.g. advance payments, bill of exchange, accruals and provision for doubtful debts. Practical part deals with displaying supplier-customer relationships in accounting software. Main attention was paid to invoicing, booking of incoming and outcoming payments and statements of settled and unsettled receivables and liabilities. The aim of this work is to analyze usage and suitability of accounting software in existing company that possesses shopping centre and propose solution to supplier-customer relationships.
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Receivables with respect to legal, accounting and tax aspects under the conditions of the Czech Republic
KUREŠOVÁ, Miroslava
This thesis provides a summary of knowledge required for the introduction of a systematic procedure for handling of receivables. I focused on the phenomena that had to be assessed during the practical valuation of receivables in LD INVEST a.s. In this respect my thesis may be used by the company managers as one of the aids used during the execution of the analytic accounts to individual nominal accounts in terms of tax. The approach to the company's receivables from 1 January 2008 is recommended in the draft of the In-company Regulation, recapitulating the current meaning of basic terms and stipulating the principles for the creation and use of adjusting entries. The chief measurable economic contribution of the theses is the suggestion for the optimization of the tax base for the year 2007.
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Analýza krátkodobého finančního řízení společnosti STROS, a.s.
Špánková, Lenka ; Vávrová, Hana (advisor) ; Klečka, Jiří (referee)
Cílem mé diplomové práce je analyzovat krátkodobé finanční řízení ve zvolené akciové společnosti, konkrétně v letech 2000 - 2008. V teoretické část jsem definovala nejen základní pojmy v oblasti pracovního kapitálu, ale především metody řízení zásob a pohledávek, náklady s nimi spojené, problémy z oblasti řízení zásob a pohledávek, vymezení a řízení peněžních prostředků a krátkodobé financování.Tyto informace jsem převedla do praktické části a uplatnila je při analýze krátkodobého finančního řízení v konkrétním podniku ve sledovaném období 2000 - 2008. Dále jsem zhodnotila pracovní kapitál, kde jsem provedla hodnocení jednotlivých typů podnikových zásob, druhů pohledávek a finančního majetku, který podnik vykazuje. Na závěr jsou shrnuty výsledky jednotlivých analýz a navrhnuta doporučení, týkající se zjištěných nedostatků v oblasti řízení oběžného majetku a jeho financování.
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Factoring and its Accounting in Czech Republic
Kožíšková, Lenka ; Müllerová, Libuše (advisor) ; Strouhal, Jiří (referee)
Factoring is a financial tool, which allows companies to gain money before the maturity of the invoices issued by them. Factoring can be provided as a regression or non-recourse. The accounting of factoring is based on the form of factoring. Recognition should be fundamentally based on economic substance of transactions rather than the legal status declared for example by contracts. Non-recourse factoring is based on assignment of receivables and regressive factoring is rather receivables management. The issue of accounting for factoring is not yet finally resolved officially.
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