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Hodnocení výkonnosti komerčních pojišťoven s využitím moderních přístupů
Sobotka, David
The diploma thesis deals with performance evaluation of commercial insurance companies. Literary research focuses on the specifics of the insurance industry. Further, there are presented the issues of financial analysis, sources of information and methods suitable for observation of commercial insurance companies. In a significant part of the literary research economic added value is defined as a modern measure of performance. The strengths but also the limitations of the indicator are listed. In the practical part is performed a classical financial analysis that evaluates the financial situation of insurance companies. Furthermore, there is proposed a methodology for calculating economic value added. Factors affecting economic value added are analyzed by regression analysis of panel data.
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Hodnocení finančního zdraví komerčních pojišťoven na českém pojistném trhu
Dvořáček, Tomáš
This diploma thesis deals with the financial health of the three largest commercial insurance companies of the Czech insurance market. The literature review part is focused on the financial health theme, largely treating the financial analysis in particular. Also, the literature review is concerned with in rating of insurance companies as well as with the level indicators of the insurance market. The practical part is focused on the development of macroeconomic indicators in the period of 2012-2016 and the development of the Czech insurance market. Next in this part, the financial analysis of the commercial insurance companies is presented. The assessment of relative, performance and market value indicators makes the substance of the part. The financial analysis is completed with the spider analysis of the period under review. Then the aggregate result comparison of the insurance companies and the industry follows. The financial analysis gives rise to the econometric model. The last part seeks to compare individual results with the analysis procedures in a broad context.
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Dopady nové účetní legislativy na účetnictví komerčních pojišťoven
Schneider, Tomáš
The diploma thesis deals with an amendment to the Accounting Act with effect from 1 January 2016 and impacts on significant items of commercial insurance companies’ financial statements, which were caused by the amendment. Thesis is focused on investment that are specific and at the same time important item of commercial insurance companies’ balance sheet item. In this thesis were changes in measurement of investment between years 2015 and 2016 analyzed and these changes were with measurement based on IFRS compared. Subsequently, the changes were used to quantify the effects of these changes. The quantification of impacts was made on data resulting from the financial statements of commercial insurance companies operating on the Czech insurance market. The analysis was carried out at six commercial insurance companies.
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Analysis of management of the insurance company UNIQA a. s.
Skuratova, Yulia ; Galuška, Jiří (advisor) ; Daňhel, Jaroslav (referee)
This bachelor thesis deals with the financial analysis of the insurance company UNIQA a. s. during the period 2008-2015. The first and the second part of the thesis deal with the theoretical basis for financial analysis of business entities and mention the specifics of the management of commercial insurance companies. The third part characterizes the chosen insurance company and the financial analysis on the basis of common ratios and indicators specially adapted for financial analysis of insurance companies is included in the part. The last part of the thesis is focused on the comparison of the development of individual financial indicators to another equally large insurance company and to the whole insurance market.
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