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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F13%3A43869856%21RIV14-MSM-28120___
rdf:type
skos:Concept n9:Vysledek
rdfs:seeAlso
http://www.naun.org/multimedia/NAUN/m3as/2001-127.pdf
dcterms: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.
dcterms: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
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
skos:notation
RIV/70883521:28120/13:43869856!RIV14-MSM-28120___
n9:predkladatel
n15:orjk%3A28120
n5:aktivita
n8:O
n5:aktivity
O
n5:cisloPeriodika
4
n5:dodaniDat
n16:2014
n5:domaciTvurceVysledku
n10:5378044 n10:5755522
n5:druhVysledku
n11:J
n5:duvernostUdaju
n13:S
n5:entitaPredkladatele
n19:predkladatel
n5:idSjednocenehoVysledku
60281
n5:idVysledku
RIV/70883521:28120/13:43869856
n5:jazykVysledku
n18:eng
n5:klicovaSlova
Unsettled receivables; Maturity date; Management of receivables; Business risk
n5:klicoveSlovo
n6:Maturity%20date n6:Business%20risk n6:Management%20of%20receivables n6:Unsettled%20receivables
n5:kodStatuVydavatele
GB - Spojené království Velké Británie a Severního Irska
n5:kontrolniKodProRIV
[6EAC6D6E1F31]
n5:nazevZdroje
International Journal of Mathematical Models and Methods in Applied Sciences
n5:obor
n14:AE
n5:pocetDomacichTvurcuVysledku
2
n5:pocetTvurcuVysledku
2
n5:rokUplatneniVysledku
n16:2013
n5:svazekPeriodika
7
n5:tvurceVysledku
Otrusinová, Milana Kolářová, Eva
s:issn
1998-0140
s:numberOfPages
8
n7:organizacniJednotka
28120