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Assessing in the terms of the czech accounting standards and IFRS - example some accounting entity.
VACKOVÁ, Lenka
The aim of this work is to analyse the methods of valuation in accounting in accordance with Czech Accounting Legislation and International Financial Reporting Standards. This thesis compares different approaches on the example of the specific accounting entity. The company is called E.ON Czech Republic, s. r. o. The theoretical part of the thesis describes accounting systems and defines some of the international standards. The practical part of the thesis characterizes the accounting entity and describes the found differences. The next point is the subsequent comparison and evaluation.
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The Evaluation of Linet s.r.o.
Fišer, Karel ; Sieber, Patrik (advisor) ; Špička, Jindřich (referee)
This Master thesis deals with the valuation of the company Linet spol. s.r.o. to the date December 8, 2012. As a valuation method was used the earnings valuation method based on discounted free cash flow to the company. Except of value of the company, there is determined internal value of private equity. Financial analysis of the company and strategic analysis are applied in the process of valuation. Process of valuation is based on financial plan and another input variables such as avarage cost of capital. Delivery of the statement of the company value is followed by valuation. A single-factor sensitivity analysis has been carried out too. It focuses on individual factors that affect the final value of the company.
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Property valuation and valuation of family house in Líbeznice
Ženčuchová, Tereza ; Heřman, Jan (advisor) ; Zeman, Karel (referee)
The diploma thesis captures property valuation problems. The whole thesis is divided into two parts. The first one is theory and the second one is practice. The theory part includes basic terms which are connected with property valuation and methods by which estates are valuated. The practice part is constituted by valuation of specific estate in Libeznice using a few valuating methods which are compared with each other.
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Investments in Energy Sector through the Lenses of Valuation
Tezner, Karel ; Heřman, Jan (advisor) ; Bílek, Milan (referee)
The main research goal is to identify specifics of energy utilities generating electricity and heat from a valuation perspective. To fulfill this goal, the electricity and district heating sector, their characteristic, economic aspects and related regulation have been described. Having weighted possible valuation approaches, the author has decided to opt for both the DCF method and the method using market multiples. The former has been extended by Monte Carlo simulation. The financial and strategic analysis, analysis of key value drivers, financial plan and valuation itself has been thoroughly done. There have been 7 values of equity derived according to a method used and assumptions considered. The variability of outcomes indicates the need for a correct consideration of relevant factors while compiling valuation. These factors are as follows: costs of inputs and their impacts on the entity's operation, price of electricity and heat, life cycle, technological parameters and ecological regulation.
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The flat price analysis 2005 - 2010
MACHARTOVÁ, Jana
The aim of the bachelor?s study is to monitor and analyze the fluctuation of flat prices in the period of 2005-2010 in the selected towns. The initial research mainly explains basic terms, methodology of flat prices evaluation and factors influencing the flat prices according to either the governmental or municipal ordinances or market methods of evaluation mentioned in contemporary scientific literature. Before writing the study, I had chosen the methodology, consisting of the characterization of the chosen locations, market analysis in the area, the analysis of pricing methods in the given period and the evaluation of the acquired data. The research is based on my own experience with the real estate market. The placement enabled me to monitor the fluctuation of flat prices. I focused on the situation in Prachatice, Vimperk and Volary. In conclusion I tried to determine the factors influencing the flat prices in the long-term considering the economic crisis.
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Enterprise appreciation
DOKUČAJEVOVÁ RYNEŠOVÁ, Denisa
The aim of my diploma work is the appreciation of the FARMTEC joint stock enterprise as a means of determination of its real solvency to December 31, 2010. The work is divided into two parts. The first part, theoretical, deals with the basic appreciation approaches. It describes different methods and analyses used in determining the value and prospects of the enterprise. The second part, practical, examines the application of the theoretical knowledge. The appreciation itself was determined by using the DCF method "entity".
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Issue of evaluation and its influence on economical results
PROVODOVÁ, Michaela
The aim of this thesis was to analyze the methods of valuation of assets and obligations from the point of view of the Czech accounting legislation and the International accounting standards; to evaluate the effect of valuation methods on the economic performance and to apply some theoretical basis to the chosen company.
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