Sestavení a vyhodnocení finančního plánu pro internetový obchod s potravinami

Abstract

This bachelor thesis deals with the development and evaluation of a financial plan for a selected online grocery store. The aim is to create the planned financial statements - profit and loss statement, balance sheet and cash flow statement - and then assess their telling ability using financial analysis tools. The theoretical part of the thesis defines the principles, methodology and importance of financial planning in corporate practice. The practical part demonstrates in an applied way the creation of plans based on realistic assumptions and subsequent evaluation using ratio indicators, vertical-horizontal analysis and sensitivity analysis. The result is an assessment of the long-term sustainability of the planned development and the ability of the enterprise to meet its strategic objectives. The work provides insights that can be used both for internal management of the company and for external partners such as banks or investors.