Analýza pohledávek po splatnosti ve vybrané obchodní společnosti

Abstract

The theme of the thesis is Analysis of Overdue Receivables management in a Selected Business Company. The aim of diploma thesis is to analyse the receivables in a selected company and evaluate their management, method of securing and collection and propose solutions for improvement. The thesis is divided into theoretical and practical parts. The theoretical part focuses on the legal regulation of receivables, provisions, methods of collateral, management of overdue receivables and their recovery. In the practical part, the analysis of receivables and financial analysis of the selected company was carried out. At the end of the practical part of the thesis, the evaluation of the analyses was made and suggestions for more effective management of receivables were recommended.