Pohledávky Všeobecné zdravotní pojišťovny České republiky

Abstract

The subject of this thesis is to describe the current situation related to administration of receivables in the General Health Insurance Company of the Czech Republic, analyze problem areas and propose possible improvements in order to optimize the administration and recovery of debts. The thesis consists of two parts. The theoretical part deals with characteristics of employee insurance companies, the General Health Insurance Company of the Czech Republic and the types of health insurance. This section provides description of health insurance premiums payers, general health insurance premiums and their amounts. The second half of description is dedicated to receivables, their valuation, and to accounting and tax aspects of receivables. The practical part of thesis is dedicated to receivables recorded by the General Health Insurance Company of the Czech Republic, their administration and recovery of debts. At the end of chapter there are practical examples of claims arising from the public health insurance.