Analýza řízení pohledávek po splatnosti ve vybrané akciové společnosti

Abstract

The theme of the thesis is the Management Analysis of Overdue Receivables in Selected Joint-stock Company. The aim of diploma thesis is to analyze overdue receivables in a selected joint-stock company, evaluate the management of receivables, methods of securing and recovery and suggest solutions for improvement. The thesis is divided into theoretical and practical part. The first part is focused on legislation of receivables, ways of securing and recovery of debts. It also deals with the management of overdue receivables and the creation of provisions for receivables. In the second part of thesis was drawn up analysis of receivables and financial analysis of a particular joint-stock company. Ultimately, an evaluation of the receivables management analysis was performed and suggestions for improvement were recommended.