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Company Liquidity Management
HNILIČKOVÁ, Nikola
The goal of this work was to bring the basics and goals of the financial management of liquidity and an assessment of liquidity of the specific company working in the area of factoring. Evaluation of liquidity was carried through liquidity indicators, ratios, diferential indicators and analysis of cash flow statements.
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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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The cash flow as an element of financial analysis
HANZLOVÁ, Monika
The cash flow report is very important for a financial management, especially from the point of monitoring liquidity of the company. Its great advantage, in comparison to a profit and loss statement, is the fact, that it eliminates effects emerging from an accounting principle. The financial analysis has a great importance too. It can show to management some signals about financial health of the company. Fundamental provisions concerning the cash flow is asserted in the prerequisites of the Czech Republic by the Accountancy law 500/2002 Sb. There was passed an international accountancy standard number 7 in 1993 called A report on a cash flow, which is recognised internationally as well as in the Czech Republic. The diploma thesis has a theoretical and a practical part. The theoretical part specifies basic theoretical groundwork of the cash flow and financial analysis, configurational methodology and there is also outlined a problematic of planning the future cash flow and financial ratios which use the cash flow. The practical part contains a report of cash flow for last five years concerning a chosen firm, witch is carrying its bussines in electrotechnical industries. Afterwards were counting some financial ratios and made the conclusion about the financial health of the company.
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Development of Agrotourism in Mountaneous and Submountaneous Regions
LEŠEK, Petr
The aim of the thesis is to introduce agrotourism to a particular company, which is run in foothills of the protected landscape area of Český les, as additional business activity based on sources provided by the farm, countryside and village inhabitants in agreement with the ideas of the sustainable development. It proposes new approaches to management, analyses the strengths, weaknesses, opportunities and threats to be faced. Besides that it acquaints with new ideas how to attract and keep up clients all the year round. One of the aims is to provide a potential stakeholder with a document that would help him when making decisions whether to include agrotourism into the portfolio of services or not. This document is actually a prospectus giving an insight into possible future development of business on the farm. Basically the prospectus theoretically copes with possible traps of real business and predicts cash flow and profit in each year.
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Evaluation of investment project
Hejdová, Zuzana ; Scholleová, Hana (advisor) ; Odcházel, Jiří (referee)
This thesis deals with the real investment project. The aim was to determine the value of this project and its subsequent recommendation or rejection. The theoretical part is aimed at defining the concepts and methodologies, with which it is possible to encounter in evaluating projects. A separate chapter is devoted to real options. First set of financial options and they are established with the problems of valuation of the rights related to tangible assets. The practical part is devoted to determining the parameters needed to evaluate the traditional conventional methods. Sensitivity of the calculated NPV is tested using Monte Carlo methods. Subsequently, the methodology is applied to real options and is valued flexibility resulting from the project. The performed calculations show that the methodology of real options is an effective complement to traditional evaluation methods, which allows operators to make decisions, quality assessment of options.
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Determination of competing position of the company Esonic a.s. in relation to its main competitors
Strnad, Jan ; Kolářová, Blanka (advisor) ; Nedvěd, Ondřej (referee)
The goal of this bachelor thesis is to set up competing position of the company Esonic a.s. in relation to its main competitors by the means of financial analyses. The field of corporation business is industrial automation, taking place mostly in food processing industry. With respect to low competition of the three most significant corporations, which I am going to analyze, this publication should be able to tell about the entire field. The main competitors, which will be compared to the company Esonic, a.s., are Sidat, spol. s.r.o. and ProjectSoft, spol. s.r.o. At the conclusion, I will determine the financial situation of the company Esonic a.s. and provide information about it's competing situation in this business field.
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