Řízení pohledávek ve vybraném podniku

Abstract

This bachelor´s thesis is Account receivables management in a specific company. The main objective is to find out whether Severomoravská vodovody a kanalizace Ostrava a.s. effectively utilizes all available legislative options for successful debt recovery, as receivables play a very important role in every business. The work is divided into five parts. After the introduction there is a presentation of the selected company Severomoravské vodovody a kanalizace Ostrava a.s. The third part describes the theoretical aspect of receivables from its origination to termination, including its accounting and depreciation. The fourth part deals with the analysis of the receivables of the selected company. The last part is the evaluation of the situation in the selected company.