Finanční analýza a řízení oběžných aktiv

Abstract

This bachelor work deals with financial analysis and management of current assets. Financial analysis is very important for businesses as it finds strengths and weaknesses and also propose solutions for the future development of the company. For correct management is also very important size of current assets. In my bachelor work I deal first with the approach of the concept of financial analysis, as well as balance sheet, profit and loss and cash flow as to the financial statements from which the analysis is based. After describing the main indicators of liquidity, profitability, activity and debt. You could say that the second part consists of current assets. Again, it is first explained the concept of current assets, then the individual inventory management, accounts receivable, cash and surely also the optimal amount of current assets. At the very end shows how to finance current assets.