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Economic analysis of the PIVOVAR SVIJANY, a.s.
Kajml, Ondřej ; Vávrová, Hana (advisor) ; Mackenzie, Iveta (referee)
This diploma thesis contains an economic analysis of the PIVOVAR SVIJANY, a.s. The aim is to perform a scoped analysis of its financial health. The diploma thesis is divided into two main parts. The first is the methodological part, where all of the applied models and processes are mentioned and explained. The second part contains applications of these models on the chosen company. The second part is mostly based on accounting statements. This part also contains an analysis of both absolute and relative indicators. Among the applied models belongs the Du Pont analysis, the cost and inventory analysis, the analysis of the Economic Value Added (EVA), creditworthy and bankruptcy models and an inter industry comparative analysis. The conclusion summarizes and evaluates all the results and presents appropriate recommendation.
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Getting cardiovascular diseases by owing car?
Sojka, Jan ; Houdek, Petr (advisor) ; Brožová, Dagmar (referee)
The thesis analyzes the relationship between the growth of automobilism and cardiovascular mortality using data from the 18 European countries from 1997-2003. It describes basic factors of prevalence cardiovascular diseases (CVD) and econometric analysis which was made by using Arellano-Bond model. The analysis confirms positive relationship between the amount of pasager-kilometres and cardiovascular mortality. Further it confirms negative relationship between the dependent variable CVD mortality and amount of bypasses, the GDP growth, education and coffee consumption. Among the explanatory variables marriage, smoking and dependent variable was found the positive relationship. Reverse causality was discussed consequently after using The Granger causality tests. The estimated results were used to discuss the recommendation for government policy.
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Economic analysis of company VESPO, s.r.o.
Doležal, Jiří ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The goal of the Master's thesis "Economic analysis of company VESPO, s.r.o." is to assess the economic and financial situation of the company VESPO, s.r.o. and charaterize its performance and competitiveness. The Master's thesis is divided into theoretical and practical part. In the first part there is a descripton of theoretical basis, methods and processes of economic analysis. Practical part is focused on aplication of methods of economic and financial analysis. At the beginning of the theoretical part, the horizontal and vertical analysis is carried out which is followed by the analysis of ratios and working capital. Further, there is a aplication of bankruptcy and creditability models, calculation of economic value added and intercompany comparison. The final assessment of economic situation of the company is worked out in the conclusion.
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Financing and accounting of contributory organization in specific terms
Plíšková, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
My bachelor thesis deals with accounting and financing of contributory organization in specific terms of School cafeteria, 765 Tolstého, Klatovy. The thesis is divided into several parts. The first part deals with the non-profit sector in the Czech Republic and its characteristics and methods of financing. The second part describes the contributory organizations, their accounting and financing. The part dealing with accounting describes fixed assets, its acquisition, depreciation and disposals, funds of contributory organizations and assets of the entity. This section also describes the changes in accounting contributory organizations caused by financial reforms. The third part is devoted to analyzing of management of contributory organization School Cafeteria, 765 Tolstého, Klatovy in the years 2008 - 2010.The analysis covers its costs, revenues and profit from the main activity and from the secondary activity in the monitored years also.
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Clusters, Potential and Czech Reality
Kolaříková, Magda ; Dvořák, Jiří (advisor) ; Syrovátka, Oldřich (referee)
The aim of the thesis is to describe clusters on the theoretical level and to map their situation on the practical level in the Czech Republic. The economic impact of clusters in the Moravian-Silesian region will be analyzed by the time-comparison method. The practical part charts the grant schemes of the Operational Programme Industry and Enterprise and Operational Programme Enterprise and Innovation.
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Ekonomická analýza neziskové organizace
Valterová, Hana ; Vávrová, Hana (advisor) ; Boukal, Petr (referee)
Cílem diplomové práce je vypracování ekonomické analýzy neziskové organizace. V teoretické části je popsáno postavení neziskových organizací v systému národního hospodářství se zaměřením na obecně prospěšnou společnost. Dále jsou popsány jednotlivé fáze finanční analýzy jako základního nástroje ekonomické analýzy a vysvětleny některé základní pojmy. V úvodu praktické části je představena činnost a zdroje financování Horské služby ČR, o.p.s. V praktické části je provedena ekonomická analýza obecně prospěšné společnosti - Horské služby ČR za období 2005 -- 2009. Výsledky jsou porovnány s ekonomickými výsledky Horské záchranné služby, která působí ve stejném oboru ve Slovenské republice. V závěru uvádím zhodnocení analýzy a některých aspektů financování horské služby.
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The Economic analysis of Oděvní podnik, a.s.
Hanušová, Kateřina ; Synek, Miloslav (advisor)
This thesis is focused on estimation of general economical situation of the firm Oděvní podnik, a.s. from year 2003 to 2009. The thesis is divided into two main parts. In first part the methodology is defined. Second part evaluates the company through the use of methods, which are defined in first part. The main methods I used are ratio analysis and analysis of absolute indicators. One part of this thesis is focused on application of bankruptcy and creditworthy models. The aim was to find out if this models are able to predict the bad financial situation, in which the company at present is.
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Surveying Conditions for the Creation of Clusters Making full use of Local Renewable Resources in various Regions
Macková, Eva ; Syrovátka, Oldřich (advisor) ; Weger, Jan (referee)
My thesis deals with a creating of conditions, which limit or implicate the creation of clusters focused on exploitation of renewable energy in regions. The theoretical part is focused on general issues of clusters, especially their definition, financing and last but not least their function. One part is focused on renewable energy, biomass and the cultivation of fast-growing trees. The thesis also deals with the economic aspects of production of the fast-growing trees. The target of my thesis is to sketch the demandingness of the project and to verify if this project is realizable from the economic aspect. The practical part of my thesis is focused on creating principles and rules for the cultivation of fast-growing trees. This part analyses the summary of revenues, costs and their total appreciation. The final part of my thesis evaluates relevant risks of this project and possible recommendations for the implementation of the successful strategy.
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Economic analysis of company IVECO, a.s.
Knot, Petr ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The aim of this thesis is to carry out economic analysis of company Iveco Czech Republic, a.s. and evaluating it's financial situation in times of financial crisis. The thesis is divided into two main parts. Theoretical part describes methods and elementary principles,which are used for concrete calculations in second, practical part. Practical part is based on actual financial statements and other information, contains horizontal and vertical analysis, balance rules, ratio analysis, calculation of EVA, bankruptcy and creditworthy models, and comparison within sector.
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Budgeting Process and Economy Analysis in a chosen Municipality
Staněk, Miroslav ; Stejskalová, Irena (advisor) ; Kubová, Olga (referee)
The subject of the thesis, the course of the budgetary process and economic analysis of Pelhřimov indebtedness of the town and the effect of this moment of crisis to profit center. On the basis of theoretical facts and practical findings was analyzed past financial management of the city in 2006 - 2009. The thesis concentrates especially on the most significant budget item, which means they come from and derive income. In the end was analysed financing of municipal budget, debt and built the financial outlook.
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