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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43869856" target="_blank" >RIV/70883521:28120/13:43869856 - isvavai.cz</a>

Result on the web

<a href="http://www.naun.org/multimedia/NAUN/m3as/2001-127.pdf" target="_blank" >http://www.naun.org/multimedia/NAUN/m3as/2001-127.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

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

Original language 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 companie

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

O - Projekt operacniho programu

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

International Journal of Mathematical Models and Methods in Applied Sciences

ISSN

1998-0140

e-ISSN

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Volume of the periodical

7

Issue of the periodical within the volume

4

Country of publishing house

GB - UNITED KINGDOM

Number of pages

8

Pages from-to

420-427

UT code for WoS article

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EID of the result in the Scopus database

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