Finanční plán v podmínkách středně velké výrobní společnosti

Abstract

This master thesis, called Financial plan in terms of medium-sized manufacturing company, is focused on issue of short-term financial plan creation. Financial planning is part of the key strategic areas of running a company. The company sets its strategic and operative aims and checks their achievements, which is done by means of a plan. The thesis is devided into two parts. The theoretical part summarizes all important pieces of knowledge from the area of short-term financial plan creation. Aims and financial plan structure are characterized there and so are methods of financial plan creation and their consequent audit. The practical part contains of current analysis course of the process of short-term financial plan creation in the company Gumárny Zubří Inc. There is the state of creation process evaluated, described discovered merits and deficiencies and sugessted recommendation and their elimination in the conclusion of this thesis.