The aim of the thesis entitled "Analysis of liquidity and cash flow" is to analyze liquidity and cash flow of the company. The theories then apply in terms of the selected company. The first part of the thesis contains theoretical knowledge about cash flow, liquidity and bankruptcy and credibility models. It describes what is cash flow and its division. Furthermore, the preparation methods of the statement of cash flows and what is the difference between cash flow and profit. The following is a division of liquidity in the current ratio, quick asset ratio and cash position ratio. This thesis also deals with the definition of the concept of net working capital. At the end of the theoretical part describes selected bankruptcy and credibility models with calculation procedures. The second part deals with the analysis of liquidity, cash flow and bankruptcy and credibility models. For this purpose were used statements of the selected company VESAS, s.r.o. (balance sheet and statement of profit and loss). On the basis of these statements was prepared the statement of cash flows which was supplemented by additional indicators containing cash flow. Furthermore, all three types of liquidity were calculated and subsequently concluded that if the company has problems with the payment obligations. Based on bankruptcy and credibility models was rated financial health of the company.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:153532 |
| Date | January 2013 |
| Creators | HAVRAN, Tomáš |
| 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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