The thesis deals with the topic of working capital from the perspective of its management, financing and optimization. It applies the acquired theoretical knowledge to case studies in a particular manufacturing business. The aim of this paper is, in the theoretical part, to describe the characteristics and importance of working capital for the effective management of the business in practice. There is also an emphasis on methods of managing individual components of current assets and liabilities... zobrazit celý abstraktThe thesis deals with the topic of working capital from the perspective of its management, financing and optimization. It applies the acquired theoretical knowledge to case studies in a particular manufacturing business. The aim of this paper is, in the theoretical part, to describe the characteristics and importance of working capital for the effective management of the business in practice. There is also an emphasis on methods of managing individual components of current assets and liabilities. In the practical part, theoretical knowledge is used to assess the financial health of a particular manufacturing business. The data found are compared with data from companies operating in a comparable industry. Using the DuPont Analysis of the selected ratios the significance of the impact of the change of the individual causal ratios on the selected ratios is displayed. Specific case studies analyse the possibilities of increasing the efficiency of working capital management in a particular business environment. The results of the foregone analysis are summarised in the conclusion. |