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Debt management in the selected business
REINOLDOVÁ, Monika
This diploma thesis deals with the issue of receivables in a selected company, which focuses on the production of products in the field of measurement technology, secure communications and network monitoring. Re-ceivables represent a significant part of assets, the amount and speed of repayment of which have a significant in business relations. The aim is a comprehensive mapping of receivables from their origin, through their valuation and securing, to the payment or solution of problems with their uncollectibility. The work is divided into two parts. The first part of the thesis introduces the definition and classification of receivables according to various aspects, their recording and valuation at different times, the origin and the liquidation of receivables, the most used methods of security instruments, recovery options and marginally also their cession. The conc-lusion of the first part deals with provisions for receivables and their write-off. The second part characterizes a specific company and presents the structure of its receivables in the statements and accounting software. Furthermore, an analysis of the methods of valuation, origin and liquidation of receivables, security instru-ments and the creation of provisions for receivables is performed. The final part contains a financial analysis of receivables of selected ratios and then an evaluation of the existing receivables management system is per-formed and in case of finding deficiencies, the company will be presented with possible proposals to improve the current situation in the field of receivables.
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