Tvorba finančního plánu a metody kontroly jeho naplňování - Ostravské vodárny a kanalizace a.s.

Abstract

The goal of my diploma thesis consists in elaboration of a comprehensive financial plan creation methodology within the company Ostravské vodárny a kanalizace a.s. including a frame proposal related to application of particular methods regarding fulfilment of the financial plan which would be beneficial for this company. The merits of the financial plan creation methodology is to critically assess strengths and weaknesses in the respective process, used methods, their application and limitation and further discussion over convenience regarding the use of these methods. As regards the theoretical part, I outlined the sense of the financial planning, its ways, principles and methods of drawing including a subsequent review of the financial plan. As to the practical part, I described a contemporary course of the process related to creation of the financial plan and budgets and I elaborated a comprehensive methodology of a short-term financial plan creation for the company Ostravské vodárny a kanalizace a.s. In introduced herein ways, principles and methods of creation of the plans, what planning sheets and statements would be taken into consideration and a system of review of these plans.