In addition to the quality performance of the company's primary activity, the efficient management of receivables is very important for their success. Many companies are faced with payment indiscipline, which is why the thesis represents the importance of investigating business partners, effective management of their late payments and insurance and recovery of receivables. The aim of the thesis, which was based on the successful management of receivables and activities for reducing the share of overdue receivables, was achieved by the compilation method and the descriptive method in the theoretical part and the method of analysis in the empirical part. Based on analyzes of publicly available data and calculations of financial indicators for the years 2016–2018 and responses in interviews, the statuses and approaches of selected companies to solving the problem were identified. We have learned that these companies receive timely payments for 50 percent or more of receivables, that they mostly do not file their receivables to court for obtaining court payment orders, and that some companies have receivables insured and some do not. With the thesis we try to inform the business world about the importance of good receivables management and monitoring of business partners activities for improving efficiency of overdue receivables recovery and other activities related to receivables. Based on the performed analyzes, we have made recommendation to the selected companies regarding the possibility of introducing improvements in the management of receivables with the aim of reducing the share of overdue and written off receivables.
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