Analýza řízení pohledávek po splatnosti ve vybrané obchodní společnosti

Abstract

This bachelor’s thesis focuses on the management of overdue receivables in a selected business company. The aim is to analyze the current system for handling overdue receivables, identify the causes of delays, and propose improvements for more efficient debt collection and risk mitigation. The theoretical part discusses legal, accounting, and tax aspects of receivables, including their collateralization and recovery. The practical part analyzes real data from the company XY, s.r.o., assessing its processes and the impact of overdue receivables on the company’s financial health. The conclusion presents recommendations for process optimization, such as implementing internal guidelines, strengthening control mechanisms, and using receivables insurance.