Analýza a zpracování cash flow ve společnosti Precheza, a.s.

Abstract

The main subject of this thesis is the analysis of cash flow report draw up in the Precheza joint stock company. In the first chapter, the company Precheza, its history and current activities are characterized. The next chapter summs up the present-day cash-flow theories. The most constitutive part of this work is chapter 4, in which an overall analysis of the methodology of the cash flow report draw up in the Precheza joint stock company is being carried out. The aim of this bachelor´s thesis is to map the methodology of the cash flow report draw up using the direct method and clarification of constituent details of this processing strategy in the environment of the Precheza company. Consequential steps will include extracting check-up mechanisms that should show in advance, through mapping of financial flows, what the borrowing requirement of Precheza company is.