Analýza řízení pohledávek Rostex Vyškov, s.r.o

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.