About: An analysis of current practice in the management of receivables in the Czech Republic

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About: An analysis of current practice in the management of receivables in the Czech Republic Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://www.naun.org/multimedia/NAUN/m3as/2001-127.pdf
Description	The management of receivables is a set of rules and practices that minimize the risk of unsettled receivables and it is carried out in three phases - preparation, to maturity, and past due. Business risk management policies should be part of the management of receivables in each company. The aim of the paper is to present the results of empirical research conducted in spring of 2012 in the whole spectrum of business and institutions in the Czech Republic. Structured questionnaires were used as a basic tool. The dates were tested by statistical methods. Hypotheses were tested by hypothesis testing for variance, the regression and correlation analysis was then used to verify the test. The research has demonstrated that in the Czech Republic, the situation in the area of insolvency especially in the business environment is unfavourable. The survey showed that a total of 61 % of all organizations in the Czech Republic currently record an unsettled receivable in their accounts. The companies also do not use the effective instruments of the management of receivables. The management of receivables is a set of rules and practices that minimize the risk of unsettled receivables and it is carried out in three phases - preparation, to maturity, and past due. Business risk management policies should be part of the management of receivables in each company. The aim of the paper is to present the results of empirical research conducted in spring of 2012 in the whole spectrum of business and institutions in the Czech Republic. Structured questionnaires were used as a basic tool. The dates were tested by statistical methods. Hypotheses were tested by hypothesis testing for variance, the regression and correlation analysis was then used to verify the test. The research has demonstrated that in the Czech Republic, the situation in the area of insolvency especially in the business environment is unfavourable. The survey showed that a total of 61 % of all organizations in the Czech Republic currently record an unsettled receivable in their accounts. The companies also do not use the effective instruments of the management of receivables. (en)
Title	An analysis of current practice in the management of receivables in the Czech Republic An analysis of current practice in the management of receivables in the Czech Republic (en)
skos:prefLabel	An analysis of current practice in the management of receivables in the Czech Republic An analysis of current practice in the management of receivables in the Czech Republic (en)
skos:notation	RIV/70883521:28120/13:43869856!RIV14-MSM-28120___
http://linked.open...avai/riv/aktivita	O
http://linked.open...avai/riv/aktivity	O
http://linked.open...iv/cisloPeriodika	4
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Otrusinová, Milana Kolářová, Eva
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	60281
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/13:43869856
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Unsettled receivables; Maturity date; Management of receivables; Business risk (en)
http://linked.open.../riv/klicoveSlovo	Business risk Management of receivables Maturity date Unsettled receivables
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[6EAC6D6E1F31]
http://linked.open...i/riv/nazevZdroje	International Journal of Mathematical Models and Methods in Applied Sciences
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	7
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Kolářová, Eva
issn	1998-0140
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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