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Analysis of the financial statements in a selected company
KALÁTOVÁ, Natálie
The bachelor thesis deals with the analysis of financial statements. It focuses on their characteristics and fulfilment of the regulations according to the legislation. The goal of this work was to evaluate the financial situation of the company with help of financial analysis tools. After that, suggestions for optimizing the economic situation were recommended based on the results achieved. The first part of this thesis generally summarizes the types of accounting companies, types of statements and their content. The second part deals with a specific analysis of the financial statements and evaluation of the results. Analyses are performed using absolute and relative indicators, bankruptcy and credit models, Du Pont decomposition and statistics. The selected relative indicators are then further compared with the values of their competitors. The results of this work can be used by the company as suggestions for improving their financial situation.
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Risk Detection of Accounting Frauds and Errors in Financial Statements
BLAŽKOVÁ, Lenka
This thesis aims to assess the risk of accounting fraud and errors in financial statements in the Czech accounting regulations using selected models for the detection of financial statement manipulation. The literature search determines the accounting regulations, categorization of accounting units, accounting principles, and principles, and characterizes individual financial statements. It deals with the definition of fraud, errors, the motivation for their occurrence, and the difference between creative accounting and fraud. To answer the question of whether financial statements give a true and fair view of reality, models for determining financial statement manipulation are defined, namely, the Beneish M-score model, the CFEBT M-score model, the Dechow and Dichev accrual accounting quality model, the Jones Nondiscretionary Accruals model, and the Altman Z-score bankruptcy model. The description of the methodological procedure and the characteristics of the two selected subjects form the practical part's introduction. The practical part uses publicly available data from the financial statements of companies A and B. These were analyzed in detail, applied to the models defined by the literature search and methodology, and then described and processed using graphs and tables. In conclusion, the risks associated with manipulating the financial statements of both companies were identified and discussed and measures were proposed.
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Evaluation of the Financial Situation of the Company and Proposals for its Improvement
Kobzáková, Kristýna ; Karas, Michal (referee) ; Žižlavský, Ondřej (advisor)
This bachelor thesis deals with the evaluation of the financial situation of RK Satis Group, s. r. o. for six consecutive periods. The bachelor thesis is divided into three parts, it is theoretical, analytical and part with improvements. The first part focuses on the theoretical description to understand the issue under study, which is then used in the second analytical part. The analytical part contains not only the results described in the theoretical part, but also their interpretation and comparison with a selected competitor company. In conclusion, the thesis deals with suggestions for improving the financial situation of the company.
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Evaluation of the Financial Situation in a Company
Puklická, Natálie ; MBA, Radek Pavlovič, (referee) ; Luňáček, Jiří (advisor)
The bachelor thesis is devoted to the evaluation of the financial situation of Rosso steel, a.s. in the years 2017 to 2021 and proposals for its improvement. The thesis is divided into theoretical and practical parts. The theoretical part of the thesis explains the basic concepts that serve as a basis for the practical part. The practical part shows the analysis of the current state of the company, comparison of values with competitors and subsequent proposals for improving this situation. Data from the company's financial statements were used to prepare the financial analysis.
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Analysis of Economic Data Using Statistical Methods
Klímová, Lenka ; Antoš, Marek (referee) ; Michalíková, Eva (advisor)
The teoretical part of the thesis focuses on timeline and also on economic issues of mainly ratio indicators and their interpratation. The aim of this work is to analyze and evaluate selected economic indicators of the company, using timeline analysis and regressive analysis. The analysis is related to value prediction of selected economic indicators which I predicted for the next two years (2014 and 2015). Based on the detected values I proposed measures for successful future development of the company. I have processed the data using Gretl and Microsoft Excel programs.
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Production overhead costs analysis in the construction company
Kmoníček, Matěj ; Vítková, Eva (referee) ; Hanák, Tomáš (advisor)
The bachelor's thesis „Production overhead costs analysis in the construction company“ deals with analysis of production overhead costs of chosen company. The aim is to propose the introduction or improvement of cost management in the selected company. The theoretical part characterizes the basic terms such as construction company, costs and cost management, Production overhead or financial statements. The practical part analyzes production overhead costs of chosen company in the years 2017 to 2020 and deals with proposal of improve the cost management of the selected company.
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