Working capital is of great importance for ensuring the liquidity of the company. It expresses the amount of funds that need to be kept in operation in order for a company to be able to secure its economic activity. By properly optimizing working capital, a company can free up a significant amount of funds and thus improve its liquidity. The aim of the diploma thesis was to optimize the working capital of a manufacturing company. To achieve this goal, it was necessary to analyze the historical information for the last four years related to the management of the company, its assets and sources of coverage. Another task was to analyze the working capital of the examined company and its components in terms of the possibility of optimization. In the last step, the business plan of the company for the following period was analyzed in terms of its impact on cash flow and the need for an overdraft