The topic of the diploma thesis is the analysis of receivables management at the building company PRIMA, joint-stock company in the period from 2010 to 2014. The theoretical part characterizes the receivables from the legal, accounting and tax points of view. Then it is engaged in their life cycle and the problematic connected with the management, provision and receivables recovery per curiam or in an out-of-court way. In the practical part there is the analysis of the current plutonomic situation. It is followed by the introduction of the company and the evaluation of their current financial situation via the done financial analysis. The following part deals with the analysis of the receivables management which involves the structure, term of expiration and the ways of receivables recovery at the analysed company. The main data sources include the financial evidences, annual reports, special publications, articles, internal materials and the consultations with the management of the company. The output of the diploma thesis is the evaluation of the current status of the receivables management, eventual finding the deficiencies and the proposal of the concrete recommendations for their elimination for the purpose of the current adjusted system tuning.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206369 |
| Date | January 2014 |
| Creators | Veselý, Josef |
| Contributors | Pevná, Jana, Famfule, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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