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Management of a Firm's Receivables
Semotánová, Miroslava ; Pevná, Jana (advisor) ; Morava, Petr (referee)
Receivables from the legal, accounting and tax perspective. Debt management, which includes prevention and debt recovery. In the practical analysis of the structure and claims the company IPC plast spol. s ro in the years 2006 - 2009 by selected economic indicators. Described prevention and recovery from 2006 - 2009.
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Debt collection process and its capture in accounting
Švejdová, Michala ; Procházka, David (advisor)
This work deals with the broad concept of debt collection. Except the interpretation itself, tax and economic consequences the theoretical part gives practical examples of accounting, which allows an easier understanding of the topic. The practical part is devoted to analysis of selected claims of a particular debt collection agency, which reflects the process of accounting for claims, as is done in practice.
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Running the debts in the company Enviro-Ekoanalytika, s. r.o.
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, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. 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. The proceedings also include claims recovery. The main objective of recovery is to get customers to pay, and as early as possible. Most companies use a standard procedure for recovery, which includes telephone reminders, terminating the supply of credit, written reminders, the transmission of judicial or extrajudicial recovery.
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Debts in a concrete business company
PADĚLKOVÁ, Olga
The goal of this thesis is the individual types of debts characteristic including their control, posting and taxation incidence in a concrete business company. The thesis is divided into some separate chapters. In the first chapter there is described the selected business company making in a branch of production and trade. The second chapter refers to debts posting including tax aspects. It is concentrated on accounting transaction, that are accounted differently in the company by posting said in the theoretical part of the thesis or that occur extra here. From tax aspects it is mentioned not only their posting but also the way and amount of the creation of adjusting items to overdue outstanding debts and write-off. It is also said their impact on economic result and tax base in 2008 here. The last chapter engages debts control. First it is made financial analysis of debts, time test and Marko analysis. Later on it is described the current system of debts control related to business conditions, customers information, safety instruments and recovery of debts.
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Strategic Analysis of an Enterprise
Vlna, Lukáš ; Dvořák, Jiří (advisor) ; Lešetický, Ondřej (referee)
A main goal of the diploma thesis is to perform a strategic analysis of a selected enterprise with the purpose of examining a current situation and trends in external and internal environment of the enterprise, and, based on the analysis, to suggest recommendations concerning a future strategy of the company.
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Management of BAK, a.s. receivables
Pilař, Tomáš ; Pevná, Jana (advisor) ; Zmrhalová, Alena (referee)
This thesis deals with the management of the receivables of BAK,Inc. In the theoretical part are characterized receivables from the perspective of legal, accounting and tax. Further is described the management of receivables and this description is based on the elements of management of receivables, ie analysis of customers, terms of trade, recovery of receivables and, finally, monitoring the status and trends of the receivables. The core of this work is the description of the specific receivables management system in BAK, Inc., which is divided into two fundamental dimensions, namely the prevention and recovery. In conclusion of the practical part are analyzed the structure and status of receivables for years 2007 to 2009 with the help of financial ratios.
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The Analysis of Function of Executors in the Czech Republic
Zatloukalová, Jana ; Lipka, David (advisor) ; Minárik, Pavol (referee)
The priority of the thesis is to evaluate economic reason for the existence of executors in comparison with current institute of state bailiffs. The thesis further analyzes the powers of executors and their potential misuse in the execution process. Last but not least, the state regulations of this institute are described. The goal is to use general economic theory to find out the effective way of protecting creditor's rights.
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The protection of property rights in the Czech Republic: public judicial system versus private alternatives
Černá, Michaela ; Šíma, Josef (advisor) ; Munzi, Tomáš (referee)
This diploma thesis focuses on relation between state and private system of debt collection. The first part of this paper briefly describes traditional role of the government in general and deals with question if it is possible to establish competition into the justice. The second part describes and analyzes four different systems of debt collection in the Czech Republic -- execution procedure by public judicial system, by judicial officer (for-profit alternative), by arbitration court and by collection agency. In this part there are also described mechanisms of how four different systems work. The analysis of efficiency of four systems arises from comparison different motivation and mechanism used by representatives of systems. The aim of this paper is to monitor present condition in the market of debt collection in the Czech Republic and to demonstrate if the protection of property rights changed by the entrance of non-state alternatives.
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Řízení zásob a pohledávek podniku
Špánková, Lenka ; Pevná, Jana (advisor) ; Pevná, Jana (referee)
Podstatou bakalářské práce je zhodnotit řízení zásob a pohledávek ve zvolené kapitálové společnosti, konkrétně v letech 2002 - 2005. V teoretické části jsem definovala nejen základní pojmy v oblasti zásob a pohledávek, ale také metody řízení zásob a pohledávek, náklady s nimi spojené, problémy z oblasti řízení zásob a pohledávek. Tyto informace jsem převedla do praktické části a uplatnila je při analýze řízení zásob a pohledávek v konkrétním podniku v delší časové řadě. Zde jsem zhodnotila zásoby a pohledávky a provedla hodnocení jednotlivých typů podnikových zásob a druhů pohledávek, které podnik vykazuje.
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