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Financial insolvency of the firm and methods of solution to this problem
Kinclová, Klára ; MBA, Vlastimil Kučera, (referee) ; Rais, Karel (advisor)
Master’s thesis "Financial insolvency of the firm and methods of solution to this problem" deals with management of receivables. The first part describes tools which can be used for the management of receivables after maturity or prevention before this type of receivables. In the second part the work is focused on management of receivables in the company. In this section the current status of this area in the company is summarized and more types of debt collection are proposed. Finally, ideas for improvement of management of receivables are suggested, e.g. in the area of client communication by sales representatives. Recommendations are also made for tools usage, e.g. sale of bad debts of transfer of risk to other subject.
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Financial insolvency of the firm and methods of solution to this problem
Kinclová, Klára ; MBA, Vlastimil Kučera, (referee) ; Rais, Karel (advisor)
Master’s thesis "Financial insolvency of the firm and methods of solution to this problem" deals with management of receivables. The first part describes tools which can be used for the management of receivables after maturity or prevention before this type of receivables. In the second part the work is focused on management of receivables in the company. In this section the current status of this area in the company is summarized and more types of debt collection are proposed. Finally, ideas for improvement of management of receivables are suggested, e.g. in the area of client communication by sales representatives. Recommendations are also made for tools usage, e.g. sale of bad debts of transfer of risk to other subject.
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Comprehensive overview of the problems of overdue receivables, utilisation of the results in the management of a company
SMRTKOVÁ, Luisa
This thesis is devoted to the issues of receivables from business relations. The work assesses the way of management, the role of the management and the subject of receivables in the financial management of a selected company. Furthermore, the thesis aims to evaluate the interconnection of receivables within the entire enterprise. Data collection and analysis of the interconnection of the system of receivables management were carried out in close collaboration with the company's employees. The objective of the work is to provide a comprehensive view of receivables and to evaluate their management. On the basis of the acquired information and executed analyses, recommendations and proposals are suggested. The offered recommendations should enable the enterprise to improve and streamline the management of receivables and will be presented to the company's management. The work is based on the findings of expert literature listed in the bibliography.
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Receivables - Financial and Accounting View
TOULA, Martin
The thesis deals with the issue of receivables, their financial and accounting view on the example of a specific entity. The general of the paper defines accounting relations, specific accounting issues arising in connection with the receivables, accounting of receivables, and the management of receivables. There are also discussed the changes which occurred after the recodification of private law from 1st January 2014. The highlighted entity for the practical part is a company producing stainless food containers called SHÄFER SUDEX s.r.o. In the practical part there is a description of changes in the balance sheet reporting which were caused by law amendment. Gathered information was used for company introduction, analysis of receivables, their structure, liabilities and solvency of the company between 2012-2014. Investment options were then suggested in light of discovered financials assets that could be spared. Further, based on the information from 2010 to 2014 on the development of receivables, earnings and receivables and payables turnover ratio were predicted for 2015. Finally, suggestions were made for securing against currency risk as most of the company's receivables are in foreign currencies, and since 2017, there might be danger of lowering exchange rates caused by the cancellation of interventions made by ČNB.
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Financial and tax aspects of receivables
Zajícová, Markéta ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The thesis is dedicated to the issue of receivables. The thesis explains the reasons of creation of receivables and legal context. The accounting part of the thesis deals with accounting practices along with their demonstration on concrete examples. Tax section examines the receivables in terms of income tax and value added tax. The practical part analyzes overdue receivables of eight companies.
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Analysis of receivables management in selected business entity
KOŘÁNKOVÁ, Romana
The aim of this bachelor thesis was to evaluate the claims management in the economic entity and focus on the bad debts. The work was focused on short-term debts because the company providing the information does not have long-term debts. The theoretical part deals with the general management of receivables before and after maturity. This part explains the creation, valuation, extinction and billing of claims and is focused on overdue receivables and their solutions - cession, exaction of debts and write-off. The practical part focuses on the management of debt in the company. First there is an analysis - turnover of receivables, receivables turnover rate, liquidity and subsequent comparison of indicators in individual years. Next part of this work compares the selected firm with a competitor in the same transport sector. Then this work shows the accounting of receivables and management of overdue receivables, which are dealt with external company, lawyers and courts. The company has a large number of claims (before maturity and after maturity). It should try to reduce them, for example, by requiring advance or offer discounts at fast payment.
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Problematic accounts receivable in conditions of particular enterprise
Buzková, Veronika ; Janhubová, Jaroslava (advisor) ; Skálová, Jana (referee)
The work is about receivables with emphasis on problematic receivables. It is based on the Czech accounting rules. In the theoretical part it explains the term of receivable, describes various kinds of receivables and their displaying in the balance sheet. It focuses on the work with problematic receivables, on creating accounting and legal allowance for bad debts and direct write-off method. It describes the process of management of receivables. The practical part deals with receivables in particular accounting unit and their management. It compares chosen theoretic knowledge with practical information. It evaluates work with problematic receivables in the particular accounting unit.
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