Pohledávky z obchodně právních vztahů a formy jejich vymáhání

Abstract

This thesis deals with receaivables from business relations and forms of their extraction. The term of receivable, its creation and display in accounting is defined in the theoretical part. The basic hedging instruments, divided into preventive, non-judicicial and judicial are explained too. To conclude, this section contains the forms of enforcement under the provisions of Law No. 99/1963 Coll Of Civil Procedure, as amended, through the enforcement of court bailiffs and ways of delaying with bankruptcy are presented. In the practical part the state of overdue debts in the company Ing. Vladimír Chaloupecký Ch/S from 2008 – 2010, deficiencies in management and receivables management are analysed and possible solutions are designed.