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Obratový cyklus peňazí vo vybranom podniku
Chreneková, Simona
This Bachelor thesis is focused on issues of the economy of current assets. The objective is to find two key factors, which affect the structure and size of current assets and based on the results propose its optimal level. In the thesis, the commitment rate of money in the current assets is evaluated. The thesis focuses on the bakery industry and in order to fulfill the goal of the thesis, two business entities were selected. Current assets in the years 2014-2018 are analyzed. The analysis is performed using the evolution of current assets and its structure, furthermore utilizing conversion periods of inventory, receivables, and payables, as well as the cash conversion cycle. The selected indicators are compared with the competitions, along with the average values of the industry. Subsequently, recommendations are drawn from the results, that could help shorten the cash conversion cycle, limit the problematic sectors, and improve the effectivity of current assets.
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