Vývoj pohledávek ve stavební firmě BM + Stavmont, s.r.o.

Abstract

Unliquidated invoices from company followings represent its trade receivables influencing the area of company corporate finances. In order to maintain its cash position, the company must have operational facilities income secured to be able to run. Therefore it is necessary to focus on the process of operating of the receivables since their occurrence, through regimentation of thein volume, expiration term, checking the payment discipline of the followings, and finally the ways how to exact them and the possibilities of provisoy facilities usage. It is important to focus on paying the receivables, which might eventually make the company go bankrupt. The bachelor thesis deals with the development of receivables in the construction company BM + StavMont, s. r. o. over the period of 5 years, and with the development of the turnover periods and turnover rate of receivables.