| Abstract [eng] |
68 pages, 9 tables, 18 figures, 70 references. The main objective of this Master’s thesis is to evaluate the process of managing accounts receivable on crop farms and its results by analyzing the nature of accounts receivable, analysis and management tools, and forecasting methods. The thesis consists of three main parts. The first part presents the theoretical basis for the analysis and management of accounts receivable. The second part justifies the research methods used in the third part. The third part analyzes and discusses the results of the study of internal documents and financial statement data from companies in the crop farming sector. An analysis of the scientific literature revealed that accounts receivable are a company’s financial claims against debtors arising from the sale of goods or services on credit. Since these amounts reflect future cash flows and often constitute a significant portion of a company’s assets, their effective management is a key factor determining the company’s financial stability and liquidity. An appropriate credit policy, encompassing customer assessment and collection efforts, helps reduce the risk of bad debt and optimize the working capital cycle. To ensure smooth management of accounts receivable, it is necessary to apply comprehensive analytical methods. Economic analysis of accounts receivable, including an assessment of turnover, structure, and dynamics, allows for the identification of late payments and their causes. The study also found that ineffective accounts receivable management negatively impacts working capital management and short-term financial stability in crop farming enterprises. The results of a questionnaire survey of crop farming enterprises revealed that accounts receivable management practices in crop farming enterprises remain relatively informal and insufficiently systematic. The study found that measures for preventing and monitoring accounts receivable, assessing customer solvency, and debt collection procedures are applied relatively rarely. |
