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Platební kázeň mezi podniky sekundární sféry národního hospodářství
Vybíhal, Tibor
VYBÍHAL, T. Payment discipline among enterprises of the secondary sphere of na-tional economy. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis is focused on payment system, making payments and pay-ment moral. The thesis evaluates the payment discipline of the customers of three selected companies belonging to the secondary sphere of the national economy. For each enterprise is examined the impact of the actual cash performance of the invoices amount of sold products on cash flow is examined for each of the select-ed enterprises.
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The management system of receivables
Lukešová, Kristýna ; Hricová, Daniela (advisor) ; Olga, Olga (referee)
The thesis on The System of Management of Receivables is applied on a company which deals with past due receivables. In the theoretical part, there is explanation of terms connected with this subject: origination, expiry and aspects from which can perceive the receivables. In the chapter the system of management of receivables there is a description of evaluation of customers, contractual conditions, hedging as well as the recovery process. In the practical part, the company XYZ is introduced, their basic economic indicators are described including financial analyses for years 2012 to 2014. Furthermore, this part contains a sector analysis carried out in order to assess the risk level of the sector related to the development of past due receivables. Last but not least we examine an analysis of receivables and liabilities following the preceding years and clarify the existing system of management of receivables. The objective is to sum up information and results from analyses, internal documents and questioning in form of interviews in order to assess the current status of the company. The result of this thesis is a proposal for improvement of the credit management, a comparison and a calculation of costs of possible measures.
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Ochrana poskytovatelů úvěrů ze strany státu před platební neschopností klientů
Mikulecká, Tereza
The theme of the thesis is the protection of the creditor by the state against the insolvency of clients. The work is indirectly divided into theoretical and practical parts. In the theoretical part the important conditions of getting a credit are analyzed and the rights and duties of the creditor are explained when a client defaults on the credit. As far as the rights and duties of creditor are concerned, this work deals mainly with the forms of the credit contract, the debt-collection letter, penalty interest, and last but not least, the distraint of debtor and insolvency. This work is analyzed from the perspective of the creditor. In the practical part the options how to motivate the client to pay and how to communicate with him are consequently described. The aim of this work is to advert to different ways of the protection of the creditor against untrustworthy clients.
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The development of payment behavior in selected European countries during crisis
Lasáková, Laura ; Černohlávková, Eva (advisor) ; Kopecký, Jan (referee)
This thesis analyzes the evolution of payment behavior with focus on a few selected European countries, namely the Czech Republic, the Slovak republic, Germany, Greece and Finland, especially during the economic crisis (from the year 2008 to 2012). The first chapter is about the concept of payment behavior, than about the development of the current economic crisis and finally there are some institutions dealing with assessment of payment behavior. The second part concerns to the analysis of indicators on which is based the evaluation of payment behavior of particular countries. In the last part of this thesis are mentioned the most common forms of the securing of the payment failure's risk.
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Payment morale as a factor in competitiveness
Malegová, Emília ; Černohlávková, Eva (advisor) ; Nejedlý, Michal (referee)
The aim of this bachelor thesis is to contradict or to prove a statement that payment morale of Czech companies has deteriorated because of the current financial crisis. First chapter characterizes a trade credit and risks associated with it. It provides a procedure to lower risks using credit management in order to prevent bad debts. Bad debts always result in higher costs for companies and threaten their stability, payment morale as well as its competitiveness. Second chapter describes institutions which examine payment morale of companies in the world. Based on their research, payment morale of Czech companies is evaluated in comparison with neighbouring and European countries. It also examines changes in credit management of companies during the crisis as one of the factors that influences their payment discipline.
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Business ethics and payment behaviour in context with cultural differences
Suchánková, Teresa ; Zamykalová, Miroslava (advisor) ; Pavlíková, Ingrid (referee)
The thesis deals with business ethics in context with cultural differences of individual nations. The first chapter describes ethics etymology and clarifies the distinction between ethical conflict and dilemma. The second chapter gives an answer to the question why we should act ethically and illustrates the implementation of ethics to the business environment. Furthermore, the thesis deals with international ethics. It demonstrates the ethics in multinational corporations and points out to the complexity of the implementation of different moral principles to the business environment given by the numeral specifics of individual nations. Rest of the thesis consists of a practical analysis of the inner business environment in an unnamed international company. The analysis particularly concentrates on the attitude of its employees towards the code of ethics. On the other hand, the thesis also examines the outside business environment, particularly the payment behavior of the company's clients.
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Pojišťování úvěrových rizik v mezinárodním podnikání na komerční bázi
Kopecký, Jiří ; Taušer, Josef (advisor) ; Jandera, Tomáš (referee)
Úvěrové riziko je jedním z nejvýznamnějších rizik, kterému jsou mezinárodně činné subjekty při prodeji s odloženou splatností nuceny čelit. Práce popisuje vývoj úvěrového rizika v zemích Evropské unie a v USA a také zmiňuje možné příčiny tohoto vývoje. Dále jsou popsány a porovnány možnosti zajištění úvěrového rizika s důrazem na komerční pojištění pohledávek, které lze v současnosti v zemích střední a východní Evropy považovat za produkt s velkým růstovým potenciálem. V práci jsou identifikovány procesy konsolidace a internacionalizace probíhající na světovém i českém trhu pojištění pohledávek a také vývoj tržních podílů nejvýznamnějších pojišťoven včetně budoucích perspektiv. Na základě případové studie je popsána podstata pojištění pohledávek včetně postupů a pravidel pro likvidaci škody.
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