Vymáhání a likvidace pohledávek ve vybraném podniku

Abstract

The topic of this thesis is the issue of debt collection in the given company ELMAX STORE a. S. The theoretical part deals with the emergence of claims, their recovery, either judicial or extrajudicial, extinction and provisioning. Receivables are characterized from an economic, tax and accounting perspective. In the practical part, the analysis of the status of receivables is carried out in the given company, as well as the procedure for their recovery based on internal information provided by the company. The aim of the thesis is debt collection and management proposal.