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Cirkulární ekonomika podniku ve vztahu k jeho finanční situaci
Šátková, Petra
Natural resources are limited, and their consumption is increasing as the Earth's population grows. Today's economic system is linear, operating on the principle of 'take-make-dispose'. The transition to a circular economy, characterized by the 'take – make – recycle' principle, uses resources efficiently and reduces waste and pollution. However, implementing the circular economy requires significant initial investments. Therefore, if a company is planning to introduce elements of the circular economy into the business, it can be very beneficial to break down the company's financial situation. Financial analysis is an important tool to reach this aim. The thesis is divided into two parts. The first part is devoted to the circular economy, its differences from the linear economy and the MCI indicator, which can be used to measure the level of circularity of waste at a product or the whole company. In the practical part, the linear flow index of the most produced product in the firm is calculated based on the procedure described in the theoretical part. The second part of the thesis is devoted to financial analysis and its detailed theoretical description based on academic literature. In the practical part the financial analysis of BASEKO, spol. s.r.o. is calculated based on data retrieved from the financial statements in the period 2016-2020. From the financial analysis it was found that BASEKO is a financially stable enterprise on the market, which is not threatened by financial problems in the near future. The circular economy of the enterprise cannot be calculated due to the large variability of products. The index of linear flow of the product is 37%, which the author considers a very positive result. Finally, some recommendations are set out that could contribute to the prosperity of the company both financially and in terms of promoting the circular economy in the company.
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