ENTERPRISE THEORY
.
Ing. Tomáš Pražák, Ph.D.

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Business life cycle and its stages

Business life cycle and its stages
oestablishment
ogrow
ostabilization
ocrisis (recovery)
oExtinction (liquidation of the enterprise)

PROPERTY AND CAPITAL STRUCTURE OF THE COMPANY
•company property necessary for the implementation of business activity:
production facilities, materiál, transport, buildings
•sources of property financing

Identifikace majetkové a kapitálové struktury
•jeden ze základních faktorů umožňujících plynule hodnotit finanční zdraví firmy
•nedílná součást průběžného vedení podnikových aktivit a cyklicky prováděných analýz výkonnosti
firmy

BUSINESS PROPERTY – ASSETS
fixed assets:
operform their function for at least one year
ofixed intangible assets:
vSoftware
vpatents
vintangible outputs of research and development
vlicense

olong-term tangible assets:
omovable property:
qmachinery
qproduction facilities
qtransports
qinventory
vimmovable property:
qbuildings
qproduction halls
qGrounds
olong-term financial assets:
vshares and securities

•short-term (current) assets :
ostock :
vMaterial and raw material
vSemi-finished products
vWork in progress
vFinished products
vAuxiliary and operating substances
vPackaging

oreceivables:
v outstanding financial amounts according to invoices
oshort-term financial assets :
vcash
vmoney in a current account at the bank
vchecks

SOURCES OF ASSET COVERAGE - CAPITAL – LIABILITIES
Shares and equity :
oShareholders funds:
oCapital
oProfit
oFunds

•foreign capital:
oshort-term foreign capital:
vShort-term bank loans
vTrade obligations
vliabilities to employees
olong-term foreign capital:
vlong-term bank loan
vcorporate bonds
oreserves

Thank you for Attentions J