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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.