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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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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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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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