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Evaluation of the Company´s Financial Performance Using Benchmarking Approach
Janeková, Jana ; Komůrka, Roman (referee) ; Bartoš, Vojtěch (advisor)
The master thesis is focused on Evaluation of the Company´s Financial Performance Using Benchmarking Approach. The master thesis consists of three following parts. The first part deals with theoretical methods, especially benchmarking realization and its different types and models. The second part contains evaluation of the current situation in OBB stavební materiály s.r.o. and compares its business to others using benchmarking method. I used public data from financial annual accounts and database Amadeus. The last part includes complete evaluation of the company´s financial performance and recommendation on improvemet of the financial performance in company OBB stavební materiály s.r.o.
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Changes in Hospital Financial Performance after Legal Form Conversion
Jankura, Adam ; Votápková, Jana (advisor) ; Maďarová, Henrieta (referee)
This thesis examines the effect of corporatization, i.e. pure legal form conversion of contributory organizations into joint-stock companies, on financial performance of 77 Czech non-privatized general hospitals during 2001-2011. Using differences-in-differences estimation the effect on overall financial performance was not confirmed. Regarding individual performance components different changes in revenues and costs per inpatient day (relative to non-corporatized hospitals) were recognized after different corporatizations periods. Both revenues and costs measures either increased or decreased after 2003 & 2004 and 2005 corporatization respectively; and were maintained after 2006 & 2007 period. Ambiguous effect of corporatization on financial performance is consistent with the principal-agent theory developed in this thesis. JEL Classification C51, G32, I11, I18, L20, L32 Keywords financial performance, hospitals, panel data analy- sis, Czech Republic Author's e-mail adam.jankura@gmail.com Supervisor's e-mail jana.votapkova@gmail.com 1
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The impact of the form of ownership on the financial performance of a hospital
Jankura, Adam ; Pavloková, Kateřina (advisor) ; Havránková, Zuzana (referee)
This thesis examines the influence of legal form of ownership of a hospital on its fi- nancial performance in the Czech republic. Applying the 2009 cross-sectional data on hospitals, several performance indicators were explored. We used both external and internal hospital characteristics determining financial performance, which we observed on the basis of accounting data. Through employed regression analysis, the relationship between the legal form of ownership and performance was not confirmed. On the other hand, the analysis found significant positive influence of private ownership, which is an essential condition of utilization of potencial positive effects of the corporate legal form of ownership. Better financial performance of the private hospitals and non-significant differences in the performance of public hospitals of both legal forms of ownership (semi- budgetory organization or corporation) confirm these conclusions. Moreover, according to our results, hospital profitability is determined by some demografic factors as well as by the size of hospitals. This thesis reveals that effort of the state to increase financial performance of public hospitals through the change of their legal form does not bring desired effects.
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Evaluation of the Company´s Financial Performance Using Benchmarking Approach
Janeková, Jana ; Komůrka, Roman (referee) ; Bartoš, Vojtěch (advisor)
The master thesis is focused on Evaluation of the Company´s Financial Performance Using Benchmarking Approach. The master thesis consists of three following parts. The first part deals with theoretical methods, especially benchmarking realization and its different types and models. The second part contains evaluation of the current situation in OBB stavební materiály s.r.o. and compares its business to others using benchmarking method. I used public data from financial annual accounts and database Amadeus. The last part includes complete evaluation of the company´s financial performance and recommendation on improvemet of the financial performance in company OBB stavební materiály s.r.o.
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