Posouzení implementace cash poolingu ve vybrané holdingové společnosti v potravinářském průmyslu

Abstract

The aim of the diploma thesis is based on the theoretical knowledge of cash pooling to perform an internal and external analysis of the selected holding company operating in food industry and subsequently to propose appropriate cash pooling structures for the implementation of cash pooling based on the requirements and the conditions of the company. The main criterion for the choosing between the proposed cash pooling structures is the magnitude of the effect of the interest compensation consisting of the comparison of the amount of the overall interest position of the participating companies before and after the implemnetation of cash pooling. For the management of the company is important, besides the identified effects of the implementation of cash pooling, to quantify the costs associated with the implementation of cash pooling so that the final profitability of the project can be quantify, these costs are based mainly on the negotiated individual conditions between the main cash pooling bank and the company.