Řízení pohledávek ve vybrané obchodní společnosti

Abstract

The aim of this work is create a regression model which will be used to compare the costs of the current system of receivables management in the selected company with factoring´s costs or cost of insurance receivables. In model is used method of Poisson regression. Secondary objective of this work is quantifying the probability of a receivables by the customer delay in its maturity. For better achieve the objective is this work divided into two parts, a theoretical and a practical part. The theoretical part is focused on the formulation of theoretical assumptions, such as the definition of trade receivables, receivables management characteristics of the process, which is followed by defining the characteristics and methods of regression analysis that are important to model. The theoretical part is followed by the practical part, which outlines the current way of managing receivables, which the company uses. Subsequently, the fixed regression model, which is used Poisson regression method. They are then quantified the cost of the current management of the claims, the costs of factoring and credit insurance with their subsequent comparison.