Analýza řízení pohledávek po splatnosti ve vybrané obchodní společnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The topic of the bachelor thesis is The Analysis of Overdue Receivables Management in a Selected Business Company. The theoretical part contains a description of the characteristic of the overdue receivables and a theoretical description of the overdue receivables management. The practical part are use to the analysis of the of overdue receivables management in the selected business company. In this part, the bachelor thesis is dedicated to managing overdue receivables from their inception to their recovery. There is also an overview of overdue receivables and overdue receivables and a calculation of selected financial indicators. In the practical part are use, methods of description, analysis, comparison and deduction. The conclusion of the practical part is the evaluation. From this assessment, it can be said that the receivables management, with exceptions, company has a very well work-out. The turn period of the receivables is less than time turn of obligation. Company should change this.
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Receivables, Overue Receivables, Receivables Management, Recovery of Receivables, Receivables Securing, Liquidity, Indebtedness, Dept Colection, Accounting