Pohledávky z obchodních vztahů po lhůtě splatnosti a jejich řešení ve vybrané obchodní společnosti

Abstract

This thesis is focused on an overdue trade receivables issue. At first there is given a characteristic of receivables, ways of their securing and subsequent retrieval, after that there was conducted an analysis of the overdue receivables in the selected company and recognized facts was evaluated. Proper receivables management is very important for every company, because receivables represent finances, which company should receive from their customers. High number of the overdue receivables threatens a financial stability of a company and it may lead to considerable problems with liquidity.