Optimalizace kapitálu malých a středních podniků / Capital optimization of small and medium-sized enterprises

Optimizing the costs and expenses of small and medium-sized companies affectsthe market situation, including employment. Finding the optimal capital structureis not easy, but neither is it impossible. It is the evaluation of optimization methodsof companies' capital that can be considered as an issue on which this research isfocused. Statistics show that the number of entrepreneurs has an increasingtendency, and therefore it is important to assess the business climate, and primarilyto be competitive in the market. The evaluation of the company's financialmanagement is performed through financial analysis, using inputs such as profitand loss statement, balance sheet and cash flow. Ratios related to the company'scapital were also used for evaluation. The results show that the businessenvironment in the Czech Republic is good and unchanging, as the number ofentrepreneurs is growing. Given that the number of companies and persons doingbusiness, both natural and legal, has an increasing tendency, the optimization ofcosts and expenses, production itself, in order to succeed in the competition for thecustomer and achieve the set goal of the company, ie profit, is essential.