Spelling suggestions: "subject:"receivable"" "subject:"conceivable""
21 |
Auditorské postupy při ověřování účetní závěrky v praxi / Auditors´ procedures by verifying financial statements in practicePavlík, Jan January 2009 (has links)
The thesis focuses on the problematic of financial statements auditing. In the first chapter historical development on auditing in highly developed countries in Europe and in the Czech Republic is characterized. The second part describes legal and ethical auditing requirements in the Czech Republic. In the third chapter auditors' procedures and techniques which are in progress from accepted contracts to issued auditors' report are explicated. The final part is focused on concrete auditors' procedures by verifying accounts receivables and inventories in a practical application in the case of two real companies.
|
22 |
Disclosure : Hur redovisas kundfordringar bland svenska storföretag? / Disclosure : How does the larger Swedish companies present their account receivables?Boras, Antonio, Alakir, Elias January 2014 (has links)
Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder. En del av företagen hade en detaljerad beskrivning av vald värderingsmetod medan en del andra knappt hade någon information förutom en post, kundfordringar, i balansräkningen. Analysen av redovisning i praktiken har lett till slutsatsen att reglering av redovisning av kundfordringar behöver utvidgas. Införandet av mer detaljerad reglering kan underlätta jämförbarheten i redovisningen samt ökad förståelse av redovisnings metoder, uppskattningar, och kategoriseringar av redovisningen. / Program: Civilekonomprogrammet
|
23 |
Risks and rewards of providing “reverse factoring” as a financing technology for small and medium-sized enterprises in South AfricaMbatha, Mthoko 26 May 2012 (has links)
The object of this research was to determine the risks and the rewards of providing reverse factoring as a financing technology for small and mediumsized enterprises (SMEs) in South Africa. There have been a number of financing technologies provided to SMEs in South Africa and reverse factoring has not been taken advantage of. The financing technologies that have been offered range from trade credit, to collateralised loans, overdraft facilities, etc. Most if not all of these technologies are based on some form of security which is usually the SME’s immovable assets. This research project contributes to the body of knowledge that deals with SME finance. A survey was done to find out the views of SME owners, procurement managers, finance managers and financiers concerning the risks and rewards of providing reverse factoring to SMEs. Ten propositions were formulated. A qualitative research methodology, using semi-structured interviews was used to rate the risks and rewards associated with providing reverse factoring. The results showed that the rewards far outweigh the risks by a ratio of 1: 0.6. For reverse factoring as a financing technology this is positive and is worth pursuing. The risks of lack of collateral and the risk of fraudulent invoices are the most prevalent. A boost in economic activity in the SME space and the provision of much needed liquidity were the most noted rewards of providing reverse factoring to SMEs in South Africa. Copyright / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted
|
24 |
Řízení oběžného majetku podniku a jeho financování / Management of the Floating Capital of a Firm and its FinancingJuričková, Lenka January 2009 (has links)
Summary of theoretical knowledge about Floating Capital, its individual components, ways of management and financing, and achievement Floating Capital analysis and ways of financing analysis in company Edscha Tools, a. s.
|
25 |
Analýza řízení pohledávek Rostex Vyškov, s.r.o. / Analysis of Receivables Management of Rostex Vyškov, LtdHrdinová, Miroslava January 2013 (has links)
The diploma thesis titled "Analysis of receivables management in Rostex Vyškov, s. r. o." deals with claims from legal, accounting and tax point of view in its theoretical part. It describes the receivables management process, the risk influence and the importance of preventive measures against the problem claims occurrence. It also deals with debt collection and analyzes the impact of late payments and bad debts on the economic activities. Conclusion of the theoretical part is focused on out-of-court and judicial methods of debt collection. The practical part analyzes the receivables management in Rostex Vyškov, s. r. o. After a brief financial assessment of the company, it focuses primarily on claims records, supplier selection and control. Accounts receivables turnover time and payback period in the Czech Republic and Europe are confronted too. Finally, possible main reasons for the occurrence of outstanding claims are discussed together with the most common tools of credit management in the Czech Republic, in comparison with Europe again.
|
26 |
Řízení kreditního rizika z pohledu banky a družstevní záložny / Credit risk management from the perspective of banks and credit unionsJeřábek, Michal January 2013 (has links)
This thesis deals with the comparison of banks and credit unions with a focus on the comparison in terms of access to credit risk management. Both institutions are analyzed on the basis of aggregated data within the Czech financial market, capital adequacy, liquidity, asset quality of the loan portfolio and other key indicators of solvency and financial stability. In the final part of the thesis, there are analyzed the causes of failure of these credit unions: "Metropolitní spořitelní družstvo", "UNIBON -- spořitelní a úvěrní družstvo" and "WPB Capital, spořitelní družstvo".
|
27 |
Správa pohledávek v mezinárodním prostředí / Management of Receivables within International EnvironmentPechová, Kateřina January 2009 (has links)
The thesis analyses management of receivables within international environment. In the theoretical part the general characteristics of the receivables are described as well as the possibilities of their control and management from the perspective of the global company. Based on the chosen methodology, the practical part analyses the process of the credit management in a specific global company and the new process that uses a segmentation of the portfolio is proposed.
|
28 |
Řízení pracovního kapitálu ve společnosti Siemens, s.r.o. jako účinný nástroj zvyšování hodnoty podniku / Working capital management in the company Siemens, s.r.o. as an effective instrument of increase in business valueSvobodová, Lucie January 2015 (has links)
The objective and main aim of this Master´s Thesis is to analyze the working capital and its management in the company Siemens, s.r.o. as a member of concern Siemens and eventually to propose the appropriate arrangements to improve the procedures and reduce the shortcomings detected. Financial statements and annual reports are to be subject to horizontal and vertical analyses, as well as financial ratios. Furthermore, each separate component within the working capital will be reviewed; receivables, inventories, cash and current liabilities. In conclusion, the results of analyses will be explicated a possible influence on company´s or concern´s performance revealed.
|
29 |
Účetnictví nestátního zdravotnického zařízení v podmínkách konkrétní firmy / The accounting of non-state medical device in conditions of the concrete companyJanečková, Pavla January 2011 (has links)
The goal of this diplom thesis is to analyze economic activities of genesis and existence of non-state medical device. The concrete company shows accounting advances of this special line of business in actual legislature in the Czech Republic
|
30 |
Pohledávky po lhůtě splatnosti v daňové evidenci a v účetnictví / Overdue receivables in tax records and in bookkeepingSvobodová, Barbora January 2014 (has links)
This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, but there is also the tax burden. This work is advice on how to get rid of this burden, even if only partially. The work not only describes the possibilities of tax optimization, but also alludes to more complicated areas that are still in dispute due to the existence of several possible ways to post. In the last chapter, the work is enriched with practical cases, when taxpayers did not follow the established rules. This is a cassation complaint related to claims, which were resolved by the Supreme Administrative Court in recent years.
|
Page generated in 0.0295 seconds