Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A company can analyse high earnings and profit in accounting but his financial resources can be essentially different. For a company is very important to have a sufficient number of financial resources and to this a company ensures of claims and then restricts entrepreneurial risk. The ensuring of claims means that contractual partner is obliged to realise his account payable. General forms to ensure claims are for example: penal clause, liability, acknowledge a debt, bank quarantee or altitude of debt. We can divide claims in risk claims and abandoned claims. During trading a lot of profits are formed, these profits can be evoked by for example: political or economical events, announcing a financial insolvency or natural catastrophe. Between the most frequent cause of risk claims are mainly the absence of morality in business relations. If the payment of claim is not done until fixed date, the claim gets the bad debt. The only way how to anticipate abandoned claims is, that busines men do not let them come into existence. The proceedings also include claims recovery. The main objective of recovery is to get customers to pay, and as early as possible. Most companies use a standard procedure for recovery, which includes telephone reminders, terminating the supply of credit, written reminders, the transmission of judicial or extrajudicial recovery.

This Diploma Thesis deals with the issue of financial management group of companies´alias holding. It focuses on improvement of financial flows within and outside of the group to optimize management of cash flow and financial planning.

Master´s thesis concerns about financing of business activities of the selected company. Master´s thesis is divided into 3 main parts, theoretical, analytical and proposal part. The theoretical part focuses on financial analysis and available methods of financing business acitivites and analytical part contains theoretical knowledge applied to the selected company. The last part of the master´s thesis, proposal part contains solution increasing financial stability and leading to desirable development of business activities of the selected company.

My master`s thesis called Financing corporate activities concerns about the evaluation finance health of the company using tools of financial analysis. The master`s thesis contains theoretical, analytical and proposal part. Object of my theoretical part is financial analysis description and methods and also financing forms of the company. In analytical part I am applying theoretical knowledge to the particular company. Thesis conclusion points on possibilities of the company situation improvement and future development.

This thesis examines part of financial analysis focused on financial risks arising from the results of the financial analysis. The theoretical part defines the basic concepts of financial analysis, including formulas necessary for the analytical part of the work. Further defines the terms relating to the areas of risk, risk analysis and risk reduction methods. The analytical part is concerned with the present state of the selected company. The final section contains suggestions for improving the financing and stabilization of the company.

This master´s thesis is dedicated on the area of company´s liquidity. It focused on the credit management and cash optimalization and the short term investment of the surplus value. It includes the financial plan for the next 4 years.

Master‘s thesis shows the value of the company and possible active export products to foreign markets. Parts the work are also of important information, analysis and solutions on how best to use this process in the company's favor. The firm could face a situation where it is possible to achieve considerable competitive advantage.