Analýza vymáhání pohledávek po splatnosti a opravné položky v obchodní společnosti

Abstract

The topic of the thesis is the analysis of recovery of overdue receivables and adjustments in business company. The aim of this work is to analyze receivables, including those overdue, evaluate the management of receivables, ways of securing them and recovery in a selected company and propose solutions. The thesis is divided into three parts. The first part is focused on legislative regulation of receivables, receivables management, ways of securing and recovery of debts. The second part deals with the management of overdue receivables and the creation of provisions for receivables. The third part was carried out analysis of receivables and financial analysis of a particular company. Subsequently, an evaluation and suggestions for improvement were made.