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Analysis of costs, revenues and profit in a capital company
ZELINKOVÁ, Kristýna
The profit and loss statement is one of the main parts of the financial statements. The building blocks of this statement are costs and revenues, thanks to which the accounting unit determines whether it will be in profit or loss for the given accounting period. However, the tax liability is also important for accounting entities, which is determined in the calculation of the net economic result. On the basis of the financial statements, it is possible to carry out analyzes for companies, thanks to which the companies can continue to manage themselves and reach a profit or a higher economic result in the next accounting periods. Vertical analysis is used for the bachelor's thesis, which compares values in different periods. Subsequently, the values of the indicators from the financial analysis were compared, the results were evaluated and at the same time cost saving measures were proposed.
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Analysis of the specifics of bookkeeping in an agricultural enterprise
JANOUŠKOVÁ, Adéla
The main objective of this thesis is to analyse the specifics of accounting in an agricultural enterprise. The thesis should provide a detailed overview of how an accounting unit keeps accounts mainly in crop and livestock production. A sub-objective is subsidies and their effect on the profit and loss. The information for the literature search has been drawn from scientific literature, publications, books and internet sources. The analysis of accounting specifics for this thesis was prepared in the Agricultural Company Slapy, a.s. The practical part is based on the company's financial statements and accounting software. Horizontal data analysis is used in the thesis to determine the changes that occurred in individual accounts between years. Thanks to vertical analysis, the thesis presents, for example, the percentage shares of individual activities in total sales, with the largest part being plant production. The analysis revealed that crop production is widely used in unfinished production is used extensively in crop production. This account is used for plants whose life cycle does not coincide with the accounting unit's marketing year. Work in progress rec-ords the amount of costs incurred in growing crops in the current accounting period that will not be har-vested until the following accounting period. The company raises cattle mainly for milk production, which is of great importance to the enterprise. If the company had not used the subsidy, its result would have been a loss. The analysis showed that, although the company was using subsidies in 2021 at a comparable level to previous years, it was making a loss.
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Influence of inventory valuation methods on the economic result
BOČKOVÁ, Iva
This work examines how inventory valuation methods can affect the economic result. To perform the analysis I approached a company that operates an e-shop selling equine products. I am the accountant of this firm and for several years we have been dealing with a high economic result as a part of a tax optimization, which is the result of constantly increasing sales of goods. The company currently conducts accounting in the B way and also keeps detailed stock records. My objective is to use the FIFO method and weighted arithmetic average to perform modeling for 3 selected products, to determine the prices from the valuation of the sold inventories and then to calculate the annual values. The annual values found are compared and the differences calculated. The results show that differences from inventory valuation have occurred but are not significant in relation to the annual volume of inventory sold. For the company, this would mean that whether it used the FIFO method or weighted arithmetic average for inventory destocking, the accounting would reflect a cost of a similar amount. Neither of the above methods would have an effect on the economic result in this case of a specific firm. Changing the valuation method when inventories disappear from the warehouse would not bring higher costs to the company and thus would not be a beneficial for tax optimization.
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Creation and structure of the economic result
HAMERNÍKOVÁ, Martina
The bachelor's thesis deals with the analysis of the creation and structure of the economic result in a specific selected company. In the first part of the thesis is describing what costs and revenues are, their breakdown and registration. It also describes what the economic result is, how it is formed and its forms. The next part deals with the issue of measuring the performance of the company through the ratios of financial analysis. Profitability indicators are used. This knowledge is used in the practical part of the work. At the beginning, the practical part presents the selected company and its focus. Subsequently, the work deals with the analysis of economic results and specific indicators of financial analysis of this company. The analysis is performed by comparison in individual years. Financial statements are used for analysis. Finally, the work evaluates the management of the company and proposals for its streamlining.
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Finanční podpory a specifika účtování v zemědělském podniku
ŠEDIVÁ, Jana
The content of this thesis is the financial support and the specifics of bookkeeping of a chosen agricultural company with the aim of describing different types of tax records and analysing the effect of grant titles on the economy of the firm. In the theoretical overview I evaluate the general politics of grant titles and characterize the available subsidies and financial support funds for agricultural subjects in addition to an overview on bookkeeping and the current state of agriculture in Czech republic. The applied part of the thesis contains the detailed analysis of all received grants of the chosen company. For the operational and investment grants the billing from a tax record point of view is further investigated. To complete the given task of this thesis I evaluated the finances of the company from internal bookkeeping documentation. I analysed the temporal development of the company's economy over a 6-year time period through personal interviews and discussions. This work applies for an agricultural subject that provides tax records and is specialised in mixed production of farm animals and plants. Since the farm's main interest lies in animal production, I chose to carry out a detailed calculation on the costs of cow milk production. It turns out that this commodity is cost-effective even without additional grants that the company receives every year. The total yearly amount of subsidies reaches around 2 500 000 Kč, which is approximately 20 % of the company's total gain. The largest proportion of financial support is provided by the grants SAPS - single application per area and ANC - mountain areas and other areas with natural and other special restrictions. This analysis shows that the chosen agricultural company is highly dependent on grant support.
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Faktory ovlivňující hospodaření fakultních nemocnic v ČR
Víceník, Petr
Diploma thesis focuses on factors, which could affect the economic result of university hospitals. Panel data analysis is used for the quantification of influence variables on the economic result of hospitals. On the basis of said research questions, the data are divided into non-economic part and part of economic indicators and at the same time into the part included all ten university hospitals and the part without the Military University Hospital Prague, which became the university hospital in 2012. From the non-economic indicators show as a influential variables the representation of the seniors, the use of beds, the number of doctors per bed, the total population increase and the number of hospitalized per doctor. From the economic indicators is certain influence observed in the private health expenditure per inhabitant, the expenses of insurance companies per hospitalized and the basic rate of value-added tax. In addition to the quantitative factors, the qualitative factors have also been influenced by the economic result of university hospitals.
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Způsoby pořízení dlouhodobého majetku a jejich dopad na výsledek hospodaření
Tomanová, Beáta
Tomanová, B. Ways of acquisitions of fixed assets and their impact to profit. Bachelor thesis. Brno: Mendel University, 2016. This bachelor thesis deals with problematics of acquisition of fixed assets in selected company with a view to profit and impacts on financial statements. The bachelor thesis has two parts, the first is the theoretical part and the second is the practical part. In the theoretical part fixed asset is defined, his division, valuation, ways of acquisitions and comparison of selected ways of acquisitions. Moreover this part contains defining sources of financing business activities focusing on the fixed assets. Practical part is targeted on the analysis of the current situation in the selected company and the comparison of selected methods of acquisitions of fixed assets.
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Dopady pohledávek a závazků na výsledek hospodaření podniku
Zelenková, Miriam
This bachelor thesis deals with receivables and liabilities of the company XXY s. r. o. It concentrates on analysis of the receivables and liabilities and it also expands the issue of adjusting items, suggests guideline for their creation and then applies on examples from the company’s accountancy. After comparison with the present creation of adjusting items of receivables, the impact on the resulting net income is evaluated. Advantage of insurance of receivables is also considered.
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