Vylepšení cash-flow snížením stavu pohledávek

Abstract

The aim of the thesis "Improvement of the Cash - flow by Reducing Operating Recaivables" is to analyze what effects operating cash flow in the company, what is the strength of their influence and then to focus on one of these effects, which are receivable. Claims for undertakings smooth income funds, if they are paid by the customer in terms of their maturity. If Subscribers have bad payment morale, it can adversely affect the smooth running society, in particular payment of supplier invoices and the emergence of so-called. secondary payment incompetence. Therefore, it is necessary to pay special attention to the claims at the time of their creation and set up effective management of claims, ie. set rules for recovery, which would ensure the fastest possible purchase funds of receivables and efficient system for the recovery of overdue debts. The work also. Also calculations of selected indicators of debt and cash flow from which it is evident linkage between these two concepts.The result is a proposal for changes to procedures or new activities that might Company ensure the fastest possible flow of funds tied in receivables and the improve cash flow. In addition to recommendations on internal processes in society, it is appropriate in the future also consider the possibility of using the recovery external company. This option it should be well to analyze and evaluate it from many aspects. In particular, it is necessary to consider whether this activity company can not perform as well with their own staff. Analysis recovery procedures external company can be an inspiration for improving the existing process management