Pojištění pohledávek jako nástroj úvěrového managementu

Abstract

The aim of the thesis is to characterize accounts receivable insurance and verify the hypothesis that accounts receivable insurance is suitable credit management tool for small and medium-sized companies. The partial aims include review of accounts receivable insurance suitability in the ABC Ltd. company (fictitious name) and definition of Czech credit insurance market. In the thesis are used methods of analysis, deduction and synthesis. The first chapter focuses on the issues of accounts receivable, their appearance and disappearance, the possibility of securing and individual methods of enforcement. The second chapter is directed at accounts receivable insurance on the Czech insurance market. If defines the legal regulation of the accounts receivable insurance, the process of formation of insurance and individual insurers of credit insurance. In the last chapter, there is the evaluation of accounts receivable insurance suitability in the ABC Ltd. company based on the theoretical knowledge.