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  • Receivables, as an important part of working capital are associated with a high risk of non-payment. The most effective protection against unsettled receivables is timely security. The aim of the paper is to analyse the level of management of receivables for organizations in the Czech Republic, including a comparison of the current state with the state prior to the crisis. The focus of the article is to present the results of empirical research, where the primary aim was to analyse the current state of overdue outstanding receivables in the accounts of the whole spectrum of businesses and institutions in the Czech Republic. A hypothesis regarding the dependence of a higher level of the management of receivables on firm size was subsequently verified. The conclusions of the survey showed that about three quarters of businesses entities in the Czech Republic currently record an unsettled receivable in their accounts and the tested hypothesis was confirmed as well. We can say that larger firms reduce the level of business risk by the effective management of receivables before the moment of their actual rise.
  • Receivables, as an important part of working capital are associated with a high risk of non-payment. The most effective protection against unsettled receivables is timely security. The aim of the paper is to analyse the level of management of receivables for organizations in the Czech Republic, including a comparison of the current state with the state prior to the crisis. The focus of the article is to present the results of empirical research, where the primary aim was to analyse the current state of overdue outstanding receivables in the accounts of the whole spectrum of businesses and institutions in the Czech Republic. A hypothesis regarding the dependence of a higher level of the management of receivables on firm size was subsequently verified. The conclusions of the survey showed that about three quarters of businesses entities in the Czech Republic currently record an unsettled receivable in their accounts and the tested hypothesis was confirmed as well. We can say that larger firms reduce the level of business risk by the effective management of receivables before the moment of their actual rise. (en)
Title
  • Management of Receivables, The Case of the Czech Republic
  • Management of Receivables, The Case of the Czech Republic (en)
skos:prefLabel
  • Management of Receivables, The Case of the Czech Republic
  • Management of Receivables, The Case of the Czech Republic (en)
skos:notation
  • RIV/70883521:28120/12:43868476!RIV13-MSM-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • V
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 147982
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/12:43868476
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • receivables, management of receivables, enforcement, unsettled receivables (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [45203C6A388F]
http://linked.open...v/mistoKonaniAkce
  • Zllín
http://linked.open...i/riv/mistoVydani
  • Praha
http://linked.open...i/riv/nazevZdroje
  • Advances in Finance and Accounting
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Otrusinová, Milana
  • Kolářová, Eva
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
issn
  • 2227-460X
number of pages
http://purl.org/ne...btex#hasPublisher
  • WSEAS Press
https://schema.org/isbn
  • 978-1-61804-124-1
http://localhost/t...ganizacniJednotka
  • 28120
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