Zajištění pohledávek v obchodním styku

Abstract

This bechelor thesis deals with an issue of claims securiting in trade. In the teoretical part are first defined claims from legal, tax and accounting perspective. Further are described possibilities of preventive measures, mainly to obain informations about clients, and hedging instruments used in trade. In the practical part is evaluated benefit of using preventive measures and claims securiting, in practice, in cooperation with specific company.