Proposal of the Debt Collection Improvement in the Enterprise

This bachelor thesis deals with the issue of securing and collecting past due claims in the Ziehl – Abegg s.r.o. company. The theoretical part defines receivables, how they are created and secured from the legal, tax, accounting and economic point of view. The analytical part then analyzes past due claims of a designated subject. Based on the gathered information, suggestions on more effective collection of claims are introduced