Řízení peněžních toků při sezónních výkyvech prodeje produktů na ochranu a výživu rostlin

Abstract

The object of this work is to manage cash flow during seasonal fluctuations in sales of products for protection and plant nutrition. The reference object is the company “AgroBio Opava, Ltd.” The theoretical part describes the financial ratios, cash flow statements, and methods of their calculations. Further are methods of measuring costs and benefits described using time lines. Acquired knowledge is applied in practical part. The aim of the thesis is to get a complete picture of the economic situation of the company and also about way and possibilities in managing cash flows in terms of seasonal fluctuations in sales and propose appropriate arrangements to prevent the threat of insolvency. All based on the calculations and analyses.