C 2021

Crisis Situation and Financial Planning for Sustainability: A Case of the Czech SMEs

DUHÁČEK ŠEBESTOVÁ, Jarmila

Basic information

Original name

Crisis Situation and Financial Planning for Sustainability: A Case of the Czech SMEs

Authors

DUHÁČEK ŠEBESTOVÁ, Jarmila (203 Czech Republic, guarantor, belonging to the institution)

Edition

Hershey, Sustainable and Responsible Entrepreneurship and Key Drivers of Performance, p. 59-82, 24 pp. n/a, 2021

Publisher

IGI Global

Other information

Language

English

Type of outcome

Kapitola resp. kapitoly v odborné knize

Field of Study

50204 Business and management

Country of publisher

United States of America

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

RIV identification code

RIV/47813059:19520/21:A0000299

Organization unit

School of Business Administration in Karvina

ISBN

978-1-7998-7951-0

Keywords in English

performance;financial planning; SMEs;investments

Tags

International impact, Reviewed

Abstract

V originále

In any crisis or uncertain situation, it is necessary to carefully decide about three main points: when, what to invest, and which financial sources will be used. A profit reinvestment would be an effective and safe way of circulating money flows in a company. The first wave of COVID-19 has changed business conditions not only in the Czech Republic, but also it has an influence on financial decisions of entrepreneurs on how to use financial resources in individual segments of the company. The main goal of this chapter is to compare the reinvestment behavior in the company before the crisis based on primary research data (at least 425 respondents). The chapter includes results of different preferences influenced by COVID-19 uncertainty, and factor analysis has shown that availability of internal resources was important to survive restrictions and to be able to continue in financial planning to sustainably develop the business. Unfortunately, the relationship between business experience and main motives to invest wasn't confirmed.