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Receivables, their reinsurance and ways of recovery
Pekarčíková, Simona ; Hejda, Jan (advisor) ; Vlnková, Lenka (referee)
The aim of the bachelor's thesis is to provide creditors, whether legal or natural persons, with a brief overview of ways of recovering and securing receivables. The thesis consists of finding out the advantages and disadvantages of individual ways of recovering of receivables in the Czech Republic, through a concrete practical problem, which is in the thesis applied to every way of recovery. At the same time, the thesis contains a comparison of the recovery of receivables in the Slovak Republic. The summary of the thesis is through a chart, which presents the advantages and disadvantages of individual ways. The content of the conclusion is the author's recommendation and a transparent chart, which compares all ways of recovery with respect to the problem solved.
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Analysis of the Development and Recovery of Tax Arrears
Vejmělek, Jiří ; Musil, Martin (advisor) ; Hauzr, Petr (referee)
The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.
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Řízení, financování a vymáhání pohledávek ve společnosti Animalco a.s.
Beránková, Michaela ; Valach, Josef (advisor) ; Hruboň, Lukáš (referee)
Hlavním cílem této práce je detailně vymezit oblast řízení pohledávek. V teoretické části jsou analyzovány prvky řízení, tedy financování, zajištění a vymáhání pohledávek, a navžena základní pravidla pro jejich aplikaci v podniku. V praktické části je následně proveden rozbor jednotlivých prvků na konkrétním příkladu akciové společnosti. Největší pozornost je přitom věnována jedné z forem zajištění pohledávek, a sice jejich pojištění. Dále je hodnocen vývoj a dopad pohledávek na majetkovou a finanční strukturu společnosti.
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