The topic of the thesis is: The impact of value adjustments and write-offs of customer receivables on the company's business result. In today's business world, every company strives to sell a product or service to buyers in which a receivable arises. Since payment is not made immediately, but only after a certain amount of time, businesses need to be careful about how they will evaluate that receivable. Receivables are reported as assets in the balance sheet of the company, as the company will have future economic benefits. Thus, according to the definition, receivables are claims towards customers for money, goods and services. However, there are certain customers who do not fulfill their payment obligations within the prescribed deadline, which is also called maturity. Such receivables from customers need to be re-evaluated, and if it is estimated that the impaired real value of receivables is assessed, it should be adjusted in the books or permanently redeemed. During value adjustment of the receivable, it is important to know if all the prerequisites for such an action have been met in order to properly record the value adjustment. In the case of value adjustments and write-offs there is also tax treatment of such transactions as they may either increase or decrease the tax base, which ultimately affects the amount of tax the company will pay to the state. In this specialist degree thesis entitled The impact of value adjustments and write-offs of customer receivables on the company's business result, the author investigated and analyzed on the basis of the financial statements data, the extent to which the value adjustments and write-offs of receivables from customers affect the business result of the selected company in a period of 5 years.