Management of Receivables, The Case of the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868476" target="_blank" >RIV/70883521:28120/12:43868476 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Management of Receivables, The Case of the Czech Republic
Original language description
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 receivablesfor 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 ofoverdue 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
Czech name
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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