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Comparison of leasing and credit when buying a car Pneuservis, Ltd
Pršalová, Marcela ; Pevná, Jana (advisor) ; Turek, Josef (referee)
The main aim of this thesis is the comparison of the leasing and the credit when purchasing a car as a legal entity. At the beginning of the work is characterized by long-term assets, acquisition and financing methods. Following the characteristics of the leasing, types of the leasing, accounting and legislative definition of the leasing and compare of the advantages and disadvantages of the leasing. The next chapter deals with the loan, its systematization, types of bank credit, legislative definition and loan accounting and comparing its advantages and disadvantages. The fifth chapter discusses the development of the leasing in Czech Republic. The sixth chapter is devoted to a description of the business entity and acquisition of fixed assets. The seventh chapter describes the methods to be applied in the eighth chapter, that will offer leasing and credit. The conclusion will evaluate the results and make recommendations for most preferable funding method.
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Assessment of the financial situation of the company using bonitous and bankruptcy models
Heřmanová, Klára ; Kozáková, Petra (advisor) ; Pevná, Jana (referee)
The main aim of this thesis is to determine the informative ability of selected bonitous and bankruptcy models. The analysis is focused on the application of bonitous and bankruptcy models together with the ratio indicators to company TBG Klatovy, s.r.o. The first part is focused on the application of bonitous and bankruptcy models. The second part shows the use of ratio indicators. In the third part, the results of individual methods are compared and the informative ability of bonitous and bankruptcy models is appreciated. The application part is based on the previous part of the thesis, which summarizes the theoretical knowledge.
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Financial management of Strakonice Hospital: part of the holding of South Bohemian Hospitals
Růžičková, Pavla ; Hajdíková, Taťána (advisor) ; Pevná, Jana (referee)
The aim of the Master's Thesis is to determine the rank of hospitals belonging to the holding company Jihočeské nemocnice, a.s, from the economic viewpoint. Primarily, the ranking of Nemocnice Strakonice, a. s., in comparison with other hospitals is taken into account. It is necessary to accomplish two partial goals to accomplish the main aim. The first partial goal is the evaluation of financial health of a given hospital from 2007 to 2014. The basic financial analysis indicators are used to accomplish this goal. The development of these indicators is tracked in time. Moreover, Bankruptcy and Creditworthy models for financial health assessment are applied in the thesis. The second partial goal is to compare the given hospital with the other hospitals within the holding company through intercompany comparison methods. The result of these methods will be the determination of rank of the individual hospitals from 2007 to 2014.
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Business plan of the Kovářova kobyla restaurant
Lainková, Jana ; Pevná, Jana (advisor) ; Čuba, Martin (referee)
The objectiv of the thesis is to create a business plan for a Kovářova kobyla restaurant. The business plan is for first year, which is complete and that is 2017. The plan helps find out if restaurant is cost-effective. At first there will be theoretically explained business plan with all parts. The next step is description legislation for business and legislation for food industry. This thesis continues with processing of business plan including financial plan and financial analysis. At the end of the thesis is business plan evaluated and results summarized.
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Comparison of EMPO HOLZ, Ltd with selected Competitors
Zdarsová, Petra ; Pevná, Jana (advisor) ; Kozáková, Petra (referee)
The aim of this graduation thesis is to perform comparison of EMPO HOLZ, s. r. o. with selected competitors and industry averages values for the years 2012, 2013 and 2014. Further, this paper aims is to evaluate the financial situation of these compared establishments. Financial health is assessed by the application of financial ratios and the subsequent interpretation of the results. The comparison has been conducted by using unidimensional and multidimensional methods of the intercompany comparison. Spider analysis demonstrates the comparison with average values of industry. Output of this graduation thesis is the position of EMPO HOLZ, s. r. o. in the analysed group. Position in the group is based on the results of the particular methods of intercompany comparison.
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The Evaluation of the Performace of AGRALL Ltd.
Příbramská, Nikola ; Pevná, Jana (advisor) ; Stejskalová, Pavla (referee)
The aim of the thesis is to evaluate the performance of the company AGRALL Ltd., which sells agricultural equipment. This thesis is split into two parts. The first part describes the theoretical assumptions and used methods. The second part applies theoretical knowledge to the data of the selected company. At first, the performance is evaluated by traditional indicators of profitability and then by using the economic value added which is calculated according to the methodology of the Ministry of Industry and Trade of Czech Republic. The company data are compared with values of indicators for the sector and with the data of the selected competition to ensure better explanatory capability. At the end of thesis the findings are evaluated and improvements are recommended.
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Managerial Decisions in the Changeover from Tax Records to Accounting
Jirková, Michaela ; Hajdíková, Taťána (advisor) ; Pevná, Jana (referee)
The aim is to compare the accounting system and the tax burden on commercial business forms and business individuals. Through interviews with the entrepreneur of the company is analyzed and selected the appropriate form of legal person entrepreneurs. And it is also compared to business individuals . This work deals with income taxes for individuals and legal entities , the benefits and risks of the business as a corporation versus trade business . All calculations are based on real data entrepreneurs who are consider a commercial company . This work help to entrepreneurs obtain similar information about the possibility of transformations and differences between these types of businesses .
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Business Plan of Steakhouse K&K, Ltd
Rappová, Kateřina ; Pevná, Jana (advisor) ; Ezrová, Hana (referee)
The objective of the thesis is to create a business plan for starting a Steakhouse restau-rant with an offer of the best steaks and drinks. At first there will be theoretically expla-ined issues about business, startup and the estabilishment of a limited liability company. The next step si describe a business plan. In the base of survey thesis continues with practical treatment of business plan. There si solved the question about legal form of business, processing of founding budget and individualy parts of business plan including finanacial plan and financial analysis. At the and of the thesis is business plan evaluated and its results are summarized.
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The impact of realization investment on company management
Dlouhá, Lucie ; Kozáková, Petra (advisor) ; Pevná, Jana (referee)
The subject of the thesis is evaluation of a biogas station activity and its impact on the entire economy. The theoretical part describes the basics of biogas station functioning and legislation to construct and operate biogas station. Then it focuses on investment theory where basic methods of evaluation of economy efficiency and chosen ratio indexes of financial analysis for company´s evaluation are summerized. In practical part, the methods analyzed in the theoretical part are employed for specific details found in AGROSPOL STARÝ PELHŘIMOV Inc. The outcome of the thesis is a complex summary of impacts of a biogas station construction. Key words: biogas plant, company´s economy, economic efficiency of investment.
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Business plan CoffeeIN, Ltd
Shilov, Nikita ; Pevná, Jana (advisor) ; Hajdíková, Taťána (referee)
The main goal of the bachelor thesis is to create a business plan for a network of coffee kiosks in Prague and evaluate its feasibility. The operational goal is to predict and draw up a financial plan with three variations, reflecting pessimistic, realistic and optimistic view of the anticipated profit, financial situation and cash flow development. The work is divided into theoretical and practical parts. The theoretical part described the structure of the business plan and the specifics of small and medium-sized companies in detail. The theoretical background is applied to establishing a network of coffee kiosks is in the practical part. The outcome of final thesis is a structured plan for establishing and developing the company in the first year of business, which the author uses as a basic document for implementing enterprise-wide activities.
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