Řízení likvidity plánováním cash flow

Abstract

The aim of this thesis is the essence of planning cash flow at OSTROJ a.s. company on the basis of production and sale plan. This thesis is divided into several parts. The theoretical part is focus on company characteristics, its history up to present and description of its divisions. Moreover, terminology as management consulting, management liquidity, working capital, cash flow, its structure and also methods of planning cash flow are explained. The practical part is focused on processing cash flow at OSTROJ a.s. company in the years 2014- 2017, proposal of planning cash flow of this company for the term from 2018 up to 2020. This work is enriched with liquidity ratio and working capital. At the end of this thesis recommendation is projected and evaluated.