Vyhodnocení řešení pohledávek po splatnosti v konkrétní společnosti

Abstract

The present bachelor thesis focuses on solution issues of the overdue receivables, when uses analysis and compilation of primary and secondary sources. First, in the theoretical part defines the basic characteristics of receivables, their emergence and maturity period, their classification, accounting viewpoint of receivables, rectifying items for receivables and the possibility of their securing and buyout. Then analyzes the practical solution of overdue receivables at DEKtrade a.s., ways of their securing and methods of recovery of overdue receivables and provides the use of the above-mentioned theoretical findings in practice.