Řízení likvidity plánováním cash flow
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Benešová, Pavlína
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The subject of this thesis is the essence of planning cash flow depending on the production and sales plan. The work is divided into several parts. The theoretical part focuses on basic concepts such as the nature of financial management, liquidity management and factors affecting liquidity, cash flow, its structure and meaning to the enterprise and working capital management. Any financial decision-making must be based on financial analysis.
The practical part is focused on the processing of cash flow in the company Shimano Czech Republic, for the years 2009-2012, plan cash flow for the period 2013 to 2015.
According to the company's requirements it is mad the analysis of liquidity ratios from 2009 to 2012.In the final section, based on comparing the plan with reality cash flow, there are recommendations to improve the situation of cash flows for the following years.
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Import 21/10/2013
Subject(s)
financial management, financial planning, financial analysis, liquidity management, the degree of liquidity, triple-balance system, cash flow, balance sheet, profit and loss statement, gross working capital, net working capital, measures of net working capital, current assets, cash flow planning, methods and models of creating a financial plan.