D 2016

Jak (ne)vymáhat pohledávky

KUBÍČKOVÁ, Dana and Jiří SOUČEK

Basic information

Original name

Jak (ne)vymáhat pohledávky

Name in Czech

Jak (ne)vymáhat pohledávky

Name (in English)

How to (not) enforce the receivables

Authors

KUBÍČKOVÁ, Dana and Jiří SOUČEK

Edition

Bratislava (Slovensko), Proceedings of the 10th international conference „Aktualne problémy podnikovej sféry 2016“ p. 915-923, 9 pp. 2016

Publisher

Ekonomická Universita, Bratislava

Other information

Language

Czech

Type of outcome

Stať ve sborníku

Field of Study

50600 5.6 Political science

Country of publisher

Slovakia

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

University of Finance and Administration

ISBN

978-80-225-4245-6

Keywords (in Czech)

pohledávky, náklady na vymáhání pohledávek, efektivnost

Keywords in English

Receivables, cost of receivables collection, efficiency
Změněno: 23/1/2018 02:25, Ing. Dana Kubíčková, CSc.

Abstract

V originále

In recent few years generally increased the attention paid to the SMEs management of receivables and debt collection. This is evident from not only the articles in domestic and foreign journals, but also from the thesis processed in connection with a research project carried out at the VŠFS in Prague from 2009 to 2011. In comparison with this period the companies now pay more attention receivables management: they use of greater extent and in different choice all the recommended instruments. The analysis of debt management in these companies, however, show that it has not always resulted in positive results. The reason is in the costs associated with more intensive management, security and recovery of debts. In most of these cases it is a result of inconsistent application of the instruments. Examples of such solutions in practice of two selected companies are the content of the paper.

In English

In recent few years generally increased the attention paid to the SMEs management of receivables and debt collection. This is evident from not only the articles in domestic and foreign journals, but also from the thesis processed in connection with a research project carried out at the VŠFS in Prague from 2009 to 2011. In comparison with this period the companies now pay more attention receivables management: they use of greater extent and in different choice all the recommended instruments. The analysis of debt management in these companies, however, show that it has not always resulted in positive results. The reason is in the costs associated with more intensive management, security and recovery of debts. In most of these cases it is a result of inconsistent application of the instruments. Examples of such solutions in practice of two selected companies are the content of the paper.