Ανάπτυξη και εφαρμογή μοντέλου διαχείρισης εταιρικών ταμειακών ροών

Ζώης, Ευάγγελος

Development and implementation of a corporate cash flow management model

Master Thesis

Author

Ζώης, Ευάγγελος

Date

2025

Abstract

This Master’s Thesis focuses on the study, analysis, and implementation of a comprehensive cash flow planning system at VIEPA Innovating Packaging & Robotic Systems, a Greek industrial company specializing in the design and manufacturing of packaging machinery and robotic systems. The objective of the research is to highlight the significance of budgeting and cash flow planning as fundamental tools for financial management and strategic stability, particularly in environments of limited liquidity. The theoretical framework presents the core principles and methods of budgeting, different budget types (operational, capital, and cash budgets), and techniques for forecasting and controlling cash flows. It also examines liquidity ratios, the role of technological tools (ERP, Power BI, SPSS), and their contribution to managerial decision-making. The empirical analysis focuses on VIEPA’s current situation, identifying major challenges such as delayed customer payments, lack of prioritization in supplier obligations, and absence of defined sales targets. Based on these findings, a new operational model of cash flow planning is proposed, including departmental budgeting, establishment of performance indicators (KPIs), and the use of forecasting tools to improve financial visibility. The study concludes that adopting a structured cash flow planning system is essential for enhancing liquidity, increasing transparency, and ensuring long-term business sustainability. This framework can serve as a foundation for VIEPA’s financial stabilization and future growth beyond 2026.

Postgraduate Studies Programme

Πρόγραμμα Μεταπτυχιακών Σπουδών στη Διοίκηση Επιχειρήσεων για Στελέχη (Executive MBA)

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

Number of pages

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/18490

Collections

Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα