This masters thesis is focused on the theory related to the topic of receivables. The analytical part is focused on the detailed receivables management in the selected capital company. In response to the analytical part are introduced recommendations for the improvement of their amount and their management. The end of the masters thesis summarizes the results from the analytical part.

This diploma thesis consists of two parts. The first part deals with theory and practice of credit risk management in non-financial enterprises in the Czech Repulic. The other part focuses on collection agencies - it defines their services, describes legislation that regulates their business, state their advantages and disadvantages in comparison to other ways of collecting debts and provides an analysis of the debt collection agencies market in the Czech Republic based on a questionnaire survey.

The main objective of this theses is to provide a comprehensive view of the issue of receivables creation, evidence, securing and eventual debt recovery and about the way of its recording in accounting. The theses is divided into five chapters which focus on the receivables definition itself, the way of their recording in the accountancy, their securing, on debts after due date and on creation of bad debt allowance.

The work deals with the receivables management under the Czech accounting standards and Czech legislation. The aim is to introduce a comprehensive system of receivables management and provide a comprehensive overview of possibilities of origin, classification, ensurance and recovery. The end of this work characterizes process of receivables management in the concrete firm, its assessment and proposals for streamlining this process.

The thesis is focused on the management of trade receivables. The first part of the thesis deals with the definition of trade receivables and describes their importance to the company. In the following section it is mentioned the significance of internal directive, related evidence and valuation of trade receivables with an emphasis on accounting and tax issues from the perspective of the Czech legislation. The next chapter is devoted to the entire process of management of trade receivables. There are described particular sections of the process from securing receivables to debts collection. In the fourth part there are solved overdue receivables and their accounting and tax solutions. In the conclusion I analyze management of trade receivables in a particular company.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии АО «Уралтрансмаш» на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решения. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the study are the economic relations arising in the process arising in the management of accounts receivable in the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analysis of the effectiveness of methods of accounts receivable management at the enterprise of JSC "Uraltransmash" on this basis to identify problems and develop measures aimed directly at their solutions. In conclusion, the recommendations for improving the management of accounts receivable for the object of study.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию управления дебиторской задолженностью на предприятии. Предметом исследования выступают экономические отношения, возникающие в процессе возникающие в процессе управления дебиторской задолженностью на предприятии. Основной целью магистерской диссертации является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью на предприятии ООО «Концепт45» и на этой основе выявление проблем и разработка мероприятий, направленных непосредственно на их решение. В заключении обозначены рекомендации по совершенствованию управления дебиторской задолженностью для объекта исследования. / Final qualifying work (master's thesis) is devoted to the study of accounts receivable management in the enterprise. The subject of the research is the economic relations arising in the process arising in the process of managing accounts receivable at the enterprise. The main purpose of the master's thesis is to study the theoretical aspects and analyze the effectiveness of methods for managing accounts receivable at the company "Concept45" and on this basis, identifying problems and developing measures aimed directly at solving them. The conclusion contains recommendations for improving the management of accounts receivable for the object of research.

Small and medium-sized enterprises (SMEs) are the main drivers of economic growth and employment. African SMEs are constrained by a lack of access to finance. In line with the pecking order theory, capital-constrained SMEs are expected to seek external finance. However, due to credit rationing, African SMEs have limited success raising finance. Factoring could enable African SMEs to gain access to finance, as underwriters mainly place the risk on the receivables as opposed to the firm itself. Despite its benefits, factoring has not taken root in sub-Saharan Africa. The purpose of this phenomenological study was to explore the obstacles and prospects to stimulating awareness, availability, acceptance, and utilization of factoring in Africa. Data on the lived experiences of 22 executives providing or promoting factoring in 16 African countries were collected through semistructured interviews; these data were analyzed using the Braun and Clarke thematic approach. Four themes emerged: supply-side conditions, demand-side conditions, business environment conditions, and facilitating institutions and industries. Results suggest high factoring prospects, legal and regulatory impediments, low awareness levels, reluctance of banks to avail factoring, high entry barriers for nonbank factors, a lack of credit insurance, and a lack of an open account trade culture. A framework was recommended, based on these findings, along with actions for factoring development in Africa. Implications for positive social change include increased awareness which may boost factoring availability, acceptance, and utilization. Improved financing options may yield improved African SME competitiveness, which in turn, may result in improved job opportunities, household incomes, quality of life, and more broadly, Africa's economic growth.

The thesis has been involved in the receivables management in a selected business corporation, namely management of trade account receivables. Measures, the application of which should improve the situation in the selected company, are proposed with regard to the development and status of receivables at the reporting period.

The master’s thesis is focused on evaluation of the financial situation of the comapany Rostex Vyškov, s.r.o. in years 2006 – 2010. The first part of my work deals with brief basic charakterization of the company, the second part contains the theoretical resources. This theoretical resources are used for practical analysis in the third part. In the last part there are presented proposals for economy improvement of this company.