Řízení pohledávek z obchodních vztahů v konkrétní společnosti

Abstract

The diploma thesis deals with management of receivables in particular company. In the theoretical part the claim in terms of legal, accounting and tax aspect is defined. The next part is focused on receivables creation and its securing possibilities. The main goal is to analyse the current state of management of trade receivables, to valorize the current situation and recommend the designs and procedures to ensure receivables in particular company. In practical part the current status of receivables management within the company is evaluated and possible ways are designed to quarantee receivables ensuring. The thesis focuses on receivables which have been rising after 1st January 2014.