To see the other types of publications on this topic, follow the link: Splatnost.
Dissertations / Theses on the topic 'Splatnost'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 34 dissertations / theses for your research on the topic 'Splatnost.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
1
Běhounková, Iva. "Bankovní úvěry v segmentu fyzických a právnických osob." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-258951.
Full textAbstract:
The main objective of this thesis is to evaluate the benefits of bank loans to selected banks in terms of profitability for the client in the segment of ndividuals and legal entities. Diploma thesis in the literature review describes the essence of the banking system in the Czech Republic, the basic concepts associated with the lending activity of banks, types of loans, their classification and rating system for the client's creditworthiness. Marginally they are also described alternative forms of financing. Analytical part contains a selection of specific banking institutions - Česká spořitelna, a.s., Komerční banka, a.s. and Československá obchodní banka, a.s. It also examines the selected products offered to natural and legal persons in terms of profitability for the client and describes their characteristics. Readers also describes the concrete steps of the lending process. Based on the analysis of the product portfolio was selected banking entities in each product group evaluated with the assistance of the points system the best. The analysis shows that the most advantageous credit terms provided by Komerční banka. The only exceptions are overdraft loans to individuals, which provide favorable conditions other banks analyzed and credit cards for individual person, where the best offer Československá obchodní banka,a.s.
2
Hundová, Jana. "Vymáhání pohledávek v praxi ČR." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-262970.
Full textAbstract:
The thesis deals with practical issues associated with debt recovery in the Czech Republic. Part I focuses on the theoretical background of claims. It identifies the origin, securing recovery, modification and termination of claims as well as an analysis of the most frequent methods used in practice in compliance with the effective legislation.
The theoretical issues stated above are applied in the analysis of claims of a specific trading company, here shown under a fictional name, ABC, s.r.o., the objective of which is to specify the advantages and drawbacks of claim administration and the debt recovery process based on the financial figures of the company in the period from 2010 to 2015. The analysis is focused on the development of selected indices in the monitored period as well as the differences which exist between claims from different types of company business.
Measures to reduce outstanding overdue debts are proposed upon the established results, the implementation of which should help improve the total financial standing of the stated company.
3
Adamec, Pavel. "Pohledávky v kapitálové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222908.
Full textAbstract:
The subject of this diploma thesis concerns problems connected with receivables at corporate enterprise. On the basis of results of performed analysis of the present state of receivables in the selected company, several measures are proposed to help improve weak points in the system of care for receivables in the company.
4
Teturová, Hana. "Řešení pohledávek v obchodní společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264844.
Full textAbstract:
The topic of this thesis work is solution of receivables. At first we make to charted present status care of receivables in capital company. After analysis suggestions follow to innovation as prevention and solution creation non-paid receivables.
5
Pacák, Tomáš. "Vymáhání pohledávek v praxi ČR." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260264.
Full textAbstract:
The bachelor work aims at the administration and recovery of claims of an entrepreneur in the legal and market environment of the Czech Republic. The text lists an analysis of out-of-court and legal instruments that can be used for managing the life cycle of a claim. It also looks for recommendation for increasing the efficiency of managing business risks in order to minimize creation of uncollectible claims. The target of the work is to define weaknesses of the administration of claims in a company with a high accumulation of business deals, with a high number of customers buying the service with a due date payment. Reduction of such negative influence and thread follows, implementation of individual instruments of claim administration that leads to fast and most importantly efficient recovery of claims.
6
Bitomská, Kateřina. "Řízení pohledávek v kapitálové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224675.
Full textAbstract:
The purpose of this diploma thesis is to find an effective way of receivables management in a capital company running business in the field of agriculture. After thorough analysis of current state of receivables management several concepts of change and their application were proposed to effectively manage receivables.
7
Lichková, Iveta. "Pohledávky po splatnosti - účetní a daňová legislativa." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206028.
Full textAbstract:
The subject of this thesis is the issue of overdue receivables and their reflection in accounting according to accounting and tax legislation valid in the Czech Republic. First it discusses debt collection and related costs. Then it maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs, also from the perspective of international financial reporting standards and in terms of tax optimization. The main part of the work is an analysis of overdue debts and formed allowances in the years 2004 to 2014 in nine selected leasing companies operating on the Czech market, focusing on the influence of the financial crisis of 2008 and 2009.
8
Kolářová, Alena. "Řízení pohledávek v obchodní korporaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225083.
Full textAbstract:
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.
9
Svobodová, Barbora. "Pohledávky po lhůtě splatnosti v daňové evidenci a v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192376.
Full textAbstract:
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.
10
Tomášková, Miroslava. "Pohledávky v účetnictví a daních." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1159.
Full textAbstract:
Práce se věnuje problematice pohledávek z obchodních vztahů. V prvé části se zaměřuje na účetní vykazování jednotlivých operací s pohledávkami a na jejich daňové dopady. Cílem druhé části práce je popsat daňové dopady pohledávek jako celku na finanční situaci podniku. Třetí část práce je věnována zajištění pohledávek se zaměřením na oblast směnky a faktoringu. Na závěr práce je zařazen praktický příklad řízení a vykazování pohledávek u účetní jednotky ? osoby samostatně výdělečně činné.
11
Šebestová, Katarína. "Pohledávky státu: jeden z největších problémů fiskální politiky v České republice v letech 2000-2014." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-205956.
Full textAbstract:
The aim of the thesis is the analysis of the volume of state receivables overdue arising mainly from the underpayment of taxes, duties, social insurance during the time period from 2000 to 2014. The aim is also an analysis of the recovery of overdue receivables in the Czech Republic that should lead to identification of causes of bad developments in the period. The topic is important and actual because of the fact that the overdue claims are one of the biggest challenges of fiscal policy in the Czech Republic over the past 15 years. Benefit from examining this issue should be to identify the causes of negative developments in the period. The theoretical part describes the theory of economic policy with special reference to one of their major segments, fiscal policy, which is the essence of tackle. Then it analyzes the theory of government failure, the theory of moral hazard, etc. The main content of the practical part is to analyze the volumes of different types of overdue receivables in the period, an analysis of the recovery of overdue receivables in the Czech Republic, the identification and characterization of the causes of negative developments and, last but not least, the draft national economic measures aimed at eliminating these causes.
12
Hanáková, Romana. "Pohledávky v kapitálové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223499.
Full textAbstract:
This diploma thesis deals with claims in selected capital company. Specifically, it fosuces on the trade receivables. Through the results of analysis of current receivables, proposes measure that can help improve the situation in he selected company.
13
Němec, Petr. "Maturity mismatching and its impact on the yield curve." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262343.
Full textAbstract:
This diploma thesis deals with a new discord in the Austrian economic theory about the effects of maturity mismatching practiced by banks on the shape of the yield curve and defines the not yet established concept of the natural yield curve. The conflicting contributions of Austrian authors are compared for that purpose. Based on this comparison, a coherent theory of the effects of maturity mismatching is presented in a framework of the loanable funds market. A definition of the natural yield curve is then produced by a synthesis of the above-mentioned findings and the Austrian theory of the natural rate of interest. Theoretical research leads to the conclusion that one form of maturity mismatching inevitably results in an Austrian business cycle. The empirical section examines the question of yield curve´s behavior under the influence of maturity mismatching. An explanation concerning the selected hypotheses and their lack of confirmation is given.
14
Bocková, Lucie. "Financování bydlení v ČR pomocí hypotečního úvěru." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-262249.
Full textAbstract:
Dissertation with title: Housing Financing in the Czech Republic using mortgage loan deals with analysis of mortgage loans. Work aims to acquaint with issue and options of financing of housing. First part is focused on legislation and theory of mortgage loans, where is also characterised process of mortgage loans. Further is followed up comparison mortgage loans with loans from building savings, their advantages and disadvantages when are used to financing of housing. In the second part are presented macroeconomic indicators, that affect state of mortgage market. In the third part are analysed mortgage products of four selected banks , that are Hypotecni banky a.s , Komercni banky a.s, Raiffeisenbank a.s. and České spořitelny a.s. Last part is devoted to model example of two hypothetical clients, where it is carried out comparison of the mortgage loan in the selected banks in terms of fundamental parameters and also the APR. Goal of dissertation is to provide recommendation within this form financing of housing and choose the best variant of mortgage loan for hypothetical clients.
15
Citsoňová, Katarína. "Řízení pohledávek." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198250.
Full textAbstract:
The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.
16
Vorlíček, Jiří. "Analýza nadrozměrné přepravy VOSS International s.r.o. v období 2004 ? 2007." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2917.
Full textAbstract:
Cílem mé diplomové práce byla analýza nadgabaritní (nadrozměrné) přepravy, jako jednoho z přepravních oborů. Důraz byl kladen na zpracování z praktického pohledu jedné firmy v tomto oboru podnikající (VOSS International s.r.o.). Na základě společností poskytnutých dat byla provedena hloubková analýza vytyčených problémových oblastí za období 2004 - 2007, z jejíž výsledků a v Syntetické části práce předložených závěrů byly společnosti VOSS International s.r.o. poskytnuty návrhy a doporučení ke zefektivnění činnosti firmy v této oblasti.
17
Vlna, Lukáš. "Strategická analýza podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-17743.
Full textAbstract:
A main goal of the diploma thesis is to perform a strategic analysis of a selected enterprise with the purpose of examining a current situation and trends in external and internal environment of the enterprise, and, based on the analysis, to suggest recommendations concerning a future strategy of the company.
18
Jančíková, Kateřina. "Ekonomická analýza vybraného podniku." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2016. http://www.nusl.cz/ntk/nusl-241285.
Full textAbstract:
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.
19
Saňka, Marek. "Zdroj na biomasu v Teplárně Brno - sever." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-231338.
Full textAbstract:
The master’s thesis topic is the feasibility study of new biomass source construction in power heating plant Brno-North. The first part is focused on historical and current conditions and future development of heat distributions networks and sources of Brno. The power heating plant operation Brno-North is described in more detail including the current heat scheme of operation and plan for the future development. Next chapters are focused on projection of new biomass source. At first, it is defined heat output, operation range and parameters of the new source based on the data of real needs after the heating network modernization. Afterward, selected conceptual variants of the new source are discussed in more detail and for each of the variants are performed heat balance calculation and assembled heat scheme of operation. At the same time it is processed warehouse management calculation and economic analysis of the project. The final chapter evaluates the technical and economic parameters of variants and recommends the most suitable variant of the project.
20
Krajčíková, Lucia. "Komplexná analýza požívaných výnosových vzťahov u dlhopisov." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201567.
Full textAbstract:
This thesis covers detailed analysis of bond pricing function. It focuses on connections between mathematical definitions and financial practice and it points out advantages and drawbacks of currently used function. Well known properties of this function are extended to negative internal rate of return values. This topic is further discussed with internal rate of return polynomial equations solving. Taylor series approximation is also shown regarding duration and convexity of bonds.
21
Plánička, Pavel. "Bezriziková výnosová míra ve výnosovém oceňování podniků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-19021.
Full textAbstract:
The work deals with the theoretical basis and the practical approach for determining the risk-free rate of return. The aim of the work is to form recommendations which should analysts follow in determining the risk-free rate of return in the Czech Republic. The first part focuses on theoretical basis of risk-free rate of return and market interest rates. Further, the criteria of risk-free investments are defined in this chapter. The second and third part focuses on determination of the risk-free rate of return using yield to maturity of government bond and yield curve which was derived with using the Nelson-Siegel model. The table of forward rates at the end of each month from January 1999 to April 2010 is attached.
22
Brabec, Vít. "Parní turbina jako točivá redukce." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-229826.
Full textAbstract:
The dissertation analyses a possibility to install a steam turbine for steam reduction in the heating plant with a combined cycle, Červený Mlýn. In the first part of this work the constituent parts of Červený Mlýn plant are briefly described. Basic information is included about two considered solutions to the steam turbine for steam reduction. Then the thermic diagram of the whole heating plant and the heat exchanger station itself is presented. On the basis of the given values of the heat required in the hydrothermal system, duration of the steam flow through both variants of the steam turbine for steam reduction is determined. The thermodynamic calculation of the steam turbine for steam reduction is aimed at determination of the power output and its comparison with the power outputs of the steam turbines for steam reduction considered. In the economical profitability calculation, basic economical quantities are given for both the solutions and the more suitable solution is recommended.
23
Pískatá, Petra. "Možnosti použití hodnotové analýzy při výběru poskytovatele hypotečního úvěru." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-227028.
Full textAbstract:
The aim of this master’s thesis is to find the best type of mortgage loan for several kinds of borrowers. The first part describes personal housing financing, use of loans, use of mortgages in general. At the end of this theoretical part the value analysis is explained as a tool for mortgage lender (or the type of mortgage loan) selection and the way of reaching this goal is defined. Second part is a practical example of how to make decision and find the best choice. It selects the most important criteria and real cash flow is simulated to asset the price of each possibility. Using the discrimination method and efficiency rate the possibilities are ranked. Results are commented on and recommendations are set to every type of client. In conclusion, general method for selection before getting a mortgage is proposed.
24
Cervanová, Anna. "Specifika splatnosti dluhů ze vztahů mezi podnikateli a jejich vymáhání." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-337487.
Full textAbstract:
This diploma thesis deals with development and current legislation regulating time of payment in relation to commercial debts, and collection of creditor's claims both in Czech and European law. The aim of the thesis is to find out how the legislation may influence time of payment and what other factors affect general attitude towards paying commercial debts. The text is divided into eleven chapters. Introductory chapter defines basic terms which are used throughout the thesis, such as obligation and relation between entrepreneurs, time of payment and deferred payment. Second chapter contains overview of legislation related to time of payment and its possible regulation since ABGB until entry of the Czech Republic into the EU. Development of EU legislation is described in chapter three. Fourth chapter contains detailed analysis of current Czech legislation with accent on potentially problematic points. Fifth chapter deals with public-law regulation of time of payment by the means of protection of economic competition. Chapter six contains comparison of selected foreign legislations. Following part of the thesis analyses actual time of payment both in Czech Republic and other European states. Chapter eight identifies reasons for default in payment. Following chapter suggests methods through which the...
25
SMRTKOVÁ, Luisa. "Komplexní zpracování problematiky pohledávek po lhůtě splatnosti, využití výsledků pro řízení podniku." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-317639.
Full textAbstract:
This thesis is devoted to the issues of receivables from business relations. The work assesses the way of management, the role of the management and the subject of receivables in the financial management of a selected company. Furthermore, the thesis aims to evaluate the interconnection of receivables within the entire enterprise. Data collection and analysis of the interconnection of the system of receivables management were carried out in close collaboration with the company's employees. The objective of the work is to provide a comprehensive view of receivables and to evaluate their management. On the basis of the acquired information and executed analyses, recommendations and proposals are suggested. The offered recommendations should enable the enterprise to improve and streamline the management of receivables and will be presented to the company's management. The work is based on the findings of expert literature listed in the bibliography.
26
Čapková, Pavlína. "Efektivnost kombinace hypotečního úvěru a investičního životního pojištění." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-87235.
Full text
27
Křížová, Dana. "Pohledávky ve zvolené účetní jednotce." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-166385.
Full text
28
Alexa, Karel. "Lhůty při správě daní." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-327431.
Full textAbstract:
Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...
29
HESSOVÁ, Zuzana. "Systém řízení pohledávek." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-45924.
Full textAbstract:
The subject of the diploma thesis is a management claim system. The aim of this work is surveying methods works with claims and giving well-arranged and integrated/coherent view of possibilities their assurance from points of law, accounting and tax, solutions of problem minimization bad debts/uncollectible accounts, of issue of the claim´s delimitations duties and responsibility. The theoretical part of the diploma thesis has been occupied of common delimitation of claims, it means their characteristics, the rise and the valuation, classification, accounting record and inventory; the claims after time-limit, the possibilities claims assurance, the items of correction, the claim´s depreciation and their cede. The practical part of my diploma thesis is made in the Oknoplastic company Příbram. The introduction of the practical part is intented on a characterization of this company, next sections are devoted to the analysis particual claims group, which are filling by company, to their assurance, items of correction and depreciations. The practical part is finished by proposal to improve system of claims management in the Oknoplastic company s.r.o.
30
ŠTĚPÁNKOVÁ, Michaela. "Pohledávky podnikatelských subjektů z pohledu právního a účetního." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-45896.
Full textAbstract:
In thesis on the topic Outstanding of entrepreneurial subjects from legal and accounting view I tried explained problems of overdue outstanding. Than I applied the theoretic piece of knowledge in practical section. I tried show on four enterprises (one Limited Company and three join stock companies) how they form accounting emendatory items, how was the height of outstanding and tax emendatory items in three years (at intervals years 2004 to 2006) and farther approve if there is some structure between the height of outstanding and other indexes. Introduction of my thesis refer to creation, operating and provision overdue outstanding. Control of doubtful or irrecoverable outstanding is very challenging and it does not bear such effect, like if the outstanding was paid in time. Next I dealed with outstanding in the insolvence proceeding and compensatory procedure, appreciation and bookkeeping of outstanding in the theoretic section.
31
TUNKOVÁ, Šárka. "Řízení pohledávek ve vybraném podniku." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50700.
Full textAbstract:
Claims represent rights to pay financial amount and they are important part of company´s short-term assets. Due to the height of theri amount and rate of debt collection influence on a supplier´s liquidity, every company should set up a well-arranged management claim system. The most effective protection before an emergence of disputable claims debts is the precaution {--} from screening a comapany´s standing over compiling consequential contracts to using security instruments. However, even if all the precautions were done, and overdue claims appear, it is necessarily to use other instruments and solve the problems of desperate debts minimalization. For this reason I have chosen claim management as the subject of this diploma thesis. The aim of this work is to a give a coherent view of a claim management, including possibilities of their assuring from points of accounting, tax and law. In practical part of my diploma thesis I would like to evaluate a claim management in a selected business comapany and propose improvement in this field.
32
PÍSAČKOVÁ, Lenka. "Problematika neuhrazených pohledávek z hlediska daňového zatížení podnikatelského subjektu." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-46145.
Full textAbstract:
The aim of this diploma thesis has been the evaluation of problems of outstandings in term of tax income and their origin and influence on the resulting economic situation of every firm, especially in the connection of payment overdue or outstanding at all. For these reasons I have taken an interest at first in instruments of securing and exacting the outstandings in judicial proceedings. More minutely I have appraised the account advancements about outstandings as well as questions of taxations. Naturally I have taken heed of amortization of debts and creation of correction amounts for them. This diploma thesis can not exhaust the whole cemplexity od the topic, but this one could perhaps be an brief manual for unexperienced, but interested persons in this regard.
33
ŘÍHOVÁ, Markéta. "Řízení pohledávek." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51295.
Full textAbstract:
Control of outstanding is one of the most important activities of financial flow managing. A company should have a lot of working funds to its running and development. However, if company{\crq}s debtors do not pay their accounts, the company will be threatened by problems with its liquidity. For this reason it is necessary not to underestimate outstanding control as is in many companies occurred. First it is necessary to screen companies´ standing and put the accent on terms of contract so that debts will be paid in a term of maturity. However, if disputable or desperate debts will appear (even thought precautions are done), it is required to use all of the possible security instruments, with respect to their effectiveness. In my diploma thesis I would like to evaluate control of outstanding and then I make a proposal of debts control system in the ABCmont company. Integral part of my case study will be a rating of the particular customers´ segment, methods of the emendatory items and possibilities of accountant and taxation solutions.
34
RADOŠOVSKÁ, Šárka. "Pohledávky z právního, účetního a daňového pohledu v podmínkách ČR." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-48675.
Full textAbstract:
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.