Řízení pohledávek po splatnosti v Akzo Nobel Coatings CZ, a.s.

Abstract

The introduced diploma thesis aims at management of receivables focused on receivables after maturity. The goal of this thesis is surveying of receivable´s controlling especially trade receivables from their beginning through controll, prevention to payment or possible solution of problems with uncollectible debts within the joint stock company. The theoretical part of the diploma thesis contains delimitation of receivables as a subject especially from legal and accounting point of view. As well the management of receivables after maturity, prevention and protective instruments and process of evidence as a part of the financial management have not been missed out. The practical part of the diploma thesis reports an authentic image of receivables monitoring within the concrete trade company Akzo Nobel Coatings CZ, a.s. The introduction intents on general characteristics of the company, further chapters are devoted to the analysis of particular receivable´s groups, that are recorded by the company, to their actual assurance and current status of their management at all, incl. depreciation and adjustments. The practical part is closed by the proposed concrete recommendations how the company management could change the treatmentof receivables with focus especially on bad debts prevention.