Mezigenerační rozdíly v řízení pracovního kapitálu a zhodnocování peněžních prostředků

This bachelor's thesis examines intergenerational differences in working capital management and cash investment practices in the Czech business environment. The theoretical framework is based on Upper Echelons Theory, which suggests that the generational background of top management influences strategic decision-making. The empirical part is based on nine semi-structured interviews with Czech CFOs and operational directors divided into two generational groups. The results indicate that the most pronounced intergenerational differences appear in treasury management and attitudes toward financial technology, while differences in cash flow planning and Foreign Exchange risk management are driven more by the nature of the business than by the manager's age. The thesis aims to contribute to a better understanding of the topic in the Czech business context rather than to draw statistically generalizable conclusions.