This diploma thesis is dedicated to the Statement of cash flow, its essence, methods of compilation and its use in financial management of an enterprise. In the first part of the thesis there in an introduction of the theory, which are subsequently applied on a selected group of business subjects. For every enterprise there are composed Statements of cash flow in the time interval of five years from 2012 to 2016. Difference between the composed Statements and official Statements of the enterprises are then found and explained. Another partial aim of the thesis is finding of the correlation coefficient between operating cash flow and other significant economic fundamentals. It the last part there are calculated financial ratios based on the value of cash flow on the one hand - and on the value of operating profit on the other hand. In conclusion of the thesis there is comprehensive data analysis. Finally, the link between the results of the analysis and the current situation on the market is found.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:375982 |
| Date | January 2018 |
| Creators | HANOUSKOVÁ, Michaela |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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