Optimalizace řízení pohledávek v báňském podniku

Abstract

This dissertation responds to the need to interconnect accounting, tax and legal solutions when working with receivables within regulation in the Czech Republic with a focus on mining companies, whose specifics are mentioned in this thesis. The thesis deals with historical context of the above mentioned three areas and the way they developed side by side. It is mapping the time there was a need to deal with the issue of management and optimization of receivables comprehensively due to the requirements determined by the conditions of the economy. The main aim of the thesis is to achieve optimization of receivable management, especially the non-performing ones, using all institutes of the legal order divided into all three areas of law, so that the revenue from the receivable is as high as possible. A partial goal is to show ways how to achieve at least tax advantages and to present the nominal and percentage volume of this advantage.