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Income analysis of the selected municipality
Nová, Zina ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
The aim of this thesis is to analyse and compare the incomes of the town Slaný in the years 2000 to 2014. The theoretical part explains basic concepts, which are connected to this topic - such as public sector, local government, budget, revenues and expenses.
The practical part focuses on the analysis of the town incomes and its annual comparison. Principally tax incomes are investigated in detail. Further, changes in tax revenues are demonstrated, also reasons of possible fluctuation of the most significant tax incomes are explained.
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Economic analysis of the selected allowance organization
Nocarová, Romana ; Čermák, Jiří (advisor) ; Kotyza, Pavel (referee)
The subject of the bachelor's thesis is an economic analysis of the allowance organization Bytové hospodářství Chlumčany in the years 2007 to 2014. The organization provides operation, administration and maintenance of housing and commercial premises. The theoretical part of the thesis is aimed at the description of the non-profit sector, with emphasis placed on allowance organization. In the practical part, the selected institution and its services are briefly described. A vertical and horizontal analysis of financial statement is carried out including a financial analysis of relative indicators. Finally, recommendations are made that would lead to savings in the management of the allowance organization in its main field of activity.
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Binary options and their benefits
Král, Michal ; Čermák, Jiří (advisor)
The thesis is focused on the problems of binary options. The theoretical part describes the history and subsequently the term binary options, which includes types of binary options, actual trade and money management of business capital. It is also pointed out the advantages and disadvantages of binary trading. At the end of the theoretical part of the paper includes the characteristics of auxiliary software for the trading MetaTrader. The practical part is mentioned the characteristics of informational website, which was created in order to meet the objectives of the sub-bachelor work. The other part is observed secondary objective, to survey on the stock exchange trading on the internet using questionnaires. Further results are evaluated and formulated at the conclusion.
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Budgets of the Municipal Government in the Czech Republic
Klocová, Kristýna ; Čermák, Jiří (advisor) ; Andrea, Andrea (referee)
In this thesis entitled Budgets of the Municipal Government in the Czech Republic is analysed the management of municipality Jinočany in years from 2000 to 2014.
This thesis includes model calculation of Jinočany, which relates to the redistribution of finances from the capital city budget of Prague to budget of City districts. The aim is to determine how much money the community acquired if that would become the city district. There are used information from the municipal Prague - Zličín for this calculation.
The first part includes theoretical concepts of Municipal Government, budget of the Municipal Government and etc. There is described budget structure, budget process and the types of income and expenditure of Municipal Governments.
The practical part is about municipality Jinočany, there is information about Jinočany, budgetary process, management of this municipality in the years from 2000 to 2014 and the model calculation of redistribution of funds from the capital Prague.
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Analysis of Financial Management of Allowance Organization
Doušová, Tereza ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
This bachelor thesis focuses on Allowance Organization and their management.
The elementary school J. A. Komenského in Lysá nad Labem and primary school
Letců R. A. F. in Nymburk are compared in this thesis.
The first part is theoretical, and it includes basic information about the Allowance Organization and also description of the different indicators used for their assessment.
The second part informs about the basic characteristic of the chosen Allowance Organizations, and contains information about their management and financial analysis.
The indicators of financial analysis have mostly positive results. The biggest amount
of the revenues is provided by state in the form of subsidies and the biggest amount
of the expenses is used as a salary of the employees. The number of pupils was increasing during the monitored period, therefore it led to the increasing in amount of the state subsidies for paying salaries to a bigger number of teachers.
In the conclusion of the thesis, the extracted results are being compared on the basis
of the calculated indicators.
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Income analysis of the selected municipality
Perglerová, Pavlína ; Čermák, Jiří (advisor) ; Stará, Dana (referee)
This bachelor thesis deals with analysing revenues of a selected municipality.
An analysis and comparison of revenues of the municipality of Broumy in years
2000-2014 is carried out here. The first section provides theory background and defines the essential terminology regarding the concerned topic such as public administration, local government, revenues and budget. This part provides the basis for the following paper.
The practical section begins with giving the selected municipality characteristics and then looks into analysis of particular revenues of Broumy in years 2000-2014.
Tax revenues are dealt with in detail and they are compared with preceding year.
Then the changes of budget assignment of revenues are mentioned. The progress
of the municipal revenues in total in the specified time period is illustrated in the final part of the paper where the possible reasons for the most important revenues oscillations
are explained.
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The analysis of financial management in selected municipalities
Peterka, Daniel ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The main objective of this thesis is to evaluate the management of the township Slavětín in 2009-2013. In the theoretical part were first classified the concepts that are important for the understanding of the management of the municipality and the practical part deals with the analysis of income and expenditure, development of assets, comparing the development of the proposed budgets with the actual budgets, and then the management ratings using the selected ratios. The specific values and the data in the practical part are used from the financial statements of the municipality, namely from the balance-sheets of individual years, from the proposals of budgets for the selected period and from actual budgets of Township Slavětín.
The budgets of township Slavětín are designed as balanced, but in fact the budgets are deficient or in surplus. The biggest part of incomes of township Slavětín are received grants, which are in range 74% - 22%. The total incomes are also represented by tax revenues, which are in range 57% - 13% and the biggest part is value added tax. The total costs are represented by operating costs, which are in range 69% - 6%. and the next part of costs is represented by investments, which are about 94% - 31% of total costs. The total indebtedness of the township, in surveyed year 2009, was nearly 26.5%, but in next years this index dropped to 6.82% of the value of municipal property. The financial analysis shows, that the value of municipality property increases every year and at the end of the year 2013 was amount of this property 144 219 688 Czech crowns.
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The analysis of financial management in selected municipalities
Krejčová, Barbora ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The goal of this bachelor thesis is to conduct financial analysis of the municipality Žebrák in the Central Bohemian Region from 2003 to 2013. The thesis is divided into two parts. The first part is more theoretical and describes functioning
of the municipality and budget structure. The second part contains description
and analysis of municipality management. There are discovered the substantial difference in the domain of incomes and also in the domain of expenditures. Thesis more detailed examines the types of incomes and expenditures with ensuing evaluation. There is also included a comparison with the commensurate municipality. The end of this thesis
is devoted to recommendations which might improve the situation of the municipality.
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The analysis of financial management in selected municipalities
Holubová, Sára ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The bachelor thesis focuses on the analysis of the economy of the town Strážov
in 2010-2014. Strážov is a city in the southwest of the Czech Republic in the Pilsen Region.
Thesis is divided into two main parts, theoretical and practical. The theoretical part explains the problems concerning the municipality´s budget and financial analysis. Then follows practical part, which is characteristic of the town Strážov with its consequent economic analysis. It is divided into revenue and expenditure, for which leads to horizontal, vertical analysis and a common comparison. Analogously, the same happens with the property and its sources of coverage. Finally, occurring the assessment of the financial situation of the city Strážov analysis using ratio indicators, indicators of autarchy, liquidity and debt.
Major part of the revenues consists of tax revenues with 48,9% share. Most significant share creates VAT, personal and corporate income tax. Expenses are mainly made by current expenditures, where the largest expenditure item is the forestry (26%). From the autarchy results is evident, that the city of Strážov is financially independent and self-sufficient, except 2011. The liquidity ratio proved the ability of the city to pay short-term liabilities from its funds and the debt ratio showed financial stability of the city and its independence from external resources. Big burden for the city is a long term loan for apartment construction from 2004, which will be reimbursed in 2023.
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Financial analysis of a chosen company
Zelenková, Michaela ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The subject of this bachelor thesis is to implement and evaluate the financial analysis of the company Estee Lauder CZ, Ltd. The thesis is divided into two parts. The first part is focused on theoretical backgrounds. First, it delineates the essence of financial analysis, and describes its users and sources of information on which the financial analysis is based. Next there are explained selected methods of financial analysis. In the second part of the thesis is firstly a short introduction of the analysed company, its basic information and its subjects of business. Then information from the balance sheet and profit and loss statement are used to formulate selected financial analysis methods. Methods which are applied are absolute indicators, ratio indicators, and also bankruptcy and credibility models. The analysis of absolute indicators includes a horizontal analysis of financial statements, which revealed a substantial decline in the balance sheet total. Next there is a vertical analysis of financial statements, which discovered a large change in the sources of financing assets. Ratio indicators, which include indicators of profitability, liquidity, activity and indebtedness, showed that the company is profitable, manages its assets efficiently and is able to stand for its commitments. At the very end is a summary of the results and final recommendations which could help the company improve their current financial situation.
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