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Financial analysis of RONAL CR s.r.o.
Veselý, Milan ; Slaboch, Josef (advisor) ; Malý, Michal (referee)
The aim of this bachelor thesis is to evaluate the financial situation of the company RONAL CR s.r.o in the period 2010 - 2014. The work is divided into theoretical and practical part. The theoretical part describes the essence of the financial analysis, its individual parts and tools with works. In the practical part are applied theoretical knowledge to the analyzed company and subsequently are interpreted the results. To the analysis is used the horizontal and vertical analysis, analysis of financial ratios, creditworthy and bankruptcy models. The final part is devoted to the evaluating the financial aspects of the company and proposing any recommendations to improve its economic situation.
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Debt financing small and medium enterprises
Štochlová, Pavlína ; Slaboch, Josef (advisor) ; Žáková Kroupová, Zdeňka (referee)
Small and medium-sized businesses play in our economy and global big role. This large group brings us into our economic sphere of great use. The main functions of the company, and its essence is to create a legal and economic framework.
The aim of the thesis is to analyze the possibilities of financing in the Czech Republic for SMEs. Since the thesis is the name of debt financing, and the work is more focused on external sources of financing.
The theoretical part is analyzed through literature position of SMEs in the economy, development and history of business in the Czech Republic and segmentation of SMEs by the European Union. They were also explained to all kinds of external sources of financing from bank loans, leasing, factoring, forfeiting to the use of venture capital.
The practical part is divided into three parts. The first part of the experience by applying for a mortgage loan for the owner of the Resort at Brdy Czech Savings Bank. The individual steps of applying for a loan are classified and described briefly. The second part is the financial analysis using ratios of indebtedness and development of all active businesses in the hospitality, accommodation and catering services in the years 2008 to 2013. The third part is the financial analysis using debt indicators and trends in the volume of foreign resources firms Resort Brdy. The last part is a comparison of debt ratios average business results Resort Brdy. They are captured knowledge about how the surveyed business apart from the average and whether it is properly.
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Economic analysis of the biogas plant
Soukup, Tadeáš ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
Bachelor thesis Economic Analysis of a biogas plant deals with the evaluation of investments in the biogas plant in Velké Chvojno. The thesis is divided into theoretical and practical part, which is supplemented by discussions. The first part is a literature review, which deals with history, the composition and process of biogas production. The following describes the main components of a biogas plant and its economy. The last part of literature review is devoted to methods of evaluating investments. In the practical part, at first, the biogas plant in the Velké Chvojno is described. It describes how to create a table of cash flow and income and expenses of the biogas plant are characterized. Subsequently, an assessment of the cost structure of a biogas plant is made, attention is also paid to the structure of raw materials both in terms of cost and weight proportion. Furthermore, a calculation of net present value, internal rate of return and discounted payback period. Among the methods which do not include the time value of money is calculated using the method of simple payback return. The last part, discussion, evaluates the acquired calculations and includes herein a draft for improvement.
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Financial Analysis of chosen Company
Schmiedová, Renata ; Slaboch, Josef (advisor) ; Malý, Michal (referee)
The submitted bachelor's work with the topic Financial Analysis of the Chosen Company deals with the ananlysis of financial health of DACHDECKER spol. s r.o. during the period of 2011 to 2014 with the aim to evaluate the course of financial analysis indicators and to submit the suggestion that can lead to present condition improving.
The work is divided into two crucial parts. The theoretical part is an introduction to the base that can be used for financial analysis treatment, with various types of financial analysis attitudes, with methods that can be applied, and, last but not least as well as with the users who could be interested in the results of anylysis carried out.
In practical part, the accounting data have been analysed via absolute indicators methods using the horizontal and vertical analysis. A substantial part are the results
of aliquot indicators of rentability, activity, liquidity and indebtedness, including
its interpretation. A calculation of a bankruptcy model is a part of this work as well.
In the course of practical part, the chosen indicators are applied to a competitive firm
that is doing business in the same branch as DACHDECKER spol. s r.o., so that a branch comparison could be carried out and thus the information ability of the data could be more precise.
In the conclusion, attention is paid to evaluating the gained results, assessing
the possible causes of present condition and putting forward a recommendation in future.
Financial analysis was applied to accounting data in the period of 2011 to 2014.
A considerable takings decline in 2012 can be seen in the analysis carried out. This decline did not get deeper in the following years , which is a positive fact. However, the situation with the takings development was considerably reflected in the total results of the economic activities, and the firm´s ability to appraise the invested capital was radically limited. Moreover, in 2013 the firm suffered a loss. Because a comparison was done with a competitive firm, it can be stated that other firms of the same branch suffered
a considerable decline in 2013 as well. Should we view the firm DACHDECKER
spol. s r. o. from the point of ability to keep its liability then this firm can be considered
to be financially healthy and credible.
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The analysis of financial management in selected municipalities
Peterka, Daniel ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The main objective of this thesis is to evaluate the management of the township Slavětín in 2009-2013. In the theoretical part were first classified the concepts that are important for the understanding of the management of the municipality and the practical part deals with the analysis of income and expenditure, development of assets, comparing the development of the proposed budgets with the actual budgets, and then the management ratings using the selected ratios. The specific values and the data in the practical part are used from the financial statements of the municipality, namely from the balance-sheets of individual years, from the proposals of budgets for the selected period and from actual budgets of Township Slavětín.
The budgets of township Slavětín are designed as balanced, but in fact the budgets are deficient or in surplus. The biggest part of incomes of township Slavětín are received grants, which are in range 74% - 22%. The total incomes are also represented by tax revenues, which are in range 57% - 13% and the biggest part is value added tax. The total costs are represented by operating costs, which are in range 69% - 6%. and the next part of costs is represented by investments, which are about 94% - 31% of total costs. The total indebtedness of the township, in surveyed year 2009, was nearly 26.5%, but in next years this index dropped to 6.82% of the value of municipal property. The financial analysis shows, that the value of municipality property increases every year and at the end of the year 2013 was amount of this property 144 219 688 Czech crowns.
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The Financial analysis of the chosen company
Nováček, Lukáš ; Slaboch, Josef (advisor) ; Mach, Jiří (referee)
This bachelor work is aimed at the financial analysis in a particular company. The theoretical part describes the methods of the financial analysis, its stages and ratio indicators. On the basis of the analysis of the present state there are identified problematic areas of the financial stability and profitability of the company. At the same time the concepts of their solution are suggested. The company after several years of teetering on the verge of bankruptcy, primarily due to the recession in the construction industry, but she managed to get out of the worst and now looks better tomorrow. In my bachelor work I work with annual reports for the period 2010 to 2014.
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Acquisition and management of car fleet
Machata, Luboš ; Slaboch, Josef (advisor) ; Mach, Jiří (referee)
This bachelor thesis is focused on different forms of financing a car fleet in the Czech Republic. The theoretical part explains the methods of financing fleet cars and the differences between financing by own sources and foreign sources.
The practical part is focused on comparing offers of loan financing, financial lease, operational lease and buying vehicles in cash. These offers were provided by companies GE Money leasing, Volkswagen Financial services, UniCredit fleet management and Speed Lease. This part is based on a calculation of total cash costs, which is the difference of expenditure and revenue associated with these types of financing.
The conclusion is to evaluate the most effective form of financing a car fleet of the model company. The most effective form of financing the fleet cars is loan financing. This is due to the fact that even if the assets were acquired by foreign capital, these assets can be depreciated and the company can claim tax savings from depreciation.
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The analysis of financial management in selected municipalities
Krejčová, Barbora ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The goal of this bachelor thesis is to conduct financial analysis of the municipality Žebrák in the Central Bohemian Region from 2003 to 2013. The thesis is divided into two parts. The first part is more theoretical and describes functioning
of the municipality and budget structure. The second part contains description
and analysis of municipality management. There are discovered the substantial difference in the domain of incomes and also in the domain of expenditures. Thesis more detailed examines the types of incomes and expenditures with ensuing evaluation. There is also included a comparison with the commensurate municipality. The end of this thesis
is devoted to recommendations which might improve the situation of the municipality.
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The analysis of financial management in selected municipalities
Holubová, Sára ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The bachelor thesis focuses on the analysis of the economy of the town Strážov
in 2010-2014. Strážov is a city in the southwest of the Czech Republic in the Pilsen Region.
Thesis is divided into two main parts, theoretical and practical. The theoretical part explains the problems concerning the municipality´s budget and financial analysis. Then follows practical part, which is characteristic of the town Strážov with its consequent economic analysis. It is divided into revenue and expenditure, for which leads to horizontal, vertical analysis and a common comparison. Analogously, the same happens with the property and its sources of coverage. Finally, occurring the assessment of the financial situation of the city Strážov analysis using ratio indicators, indicators of autarchy, liquidity and debt.
Major part of the revenues consists of tax revenues with 48,9% share. Most significant share creates VAT, personal and corporate income tax. Expenses are mainly made by current expenditures, where the largest expenditure item is the forestry (26%). From the autarchy results is evident, that the city of Strážov is financially independent and self-sufficient, except 2011. The liquidity ratio proved the ability of the city to pay short-term liabilities from its funds and the debt ratio showed financial stability of the city and its independence from external resources. Big burden for the city is a long term loan for apartment construction from 2004, which will be reimbursed in 2023.
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Analysis of the financial management of the selected municipality
Hátle, Ondřej ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
This study deals with an analysis of the financial management of the town of Holín. The analysis describes the economy of this municipality from 2010 to 2014. The goal of the financial analysis is to find the potential for improvement of the municipalitys economy. The study consists of a theoretical and a practical part. The goal of the theoretical part is to define the main terms connected with the economy of an authority. These terms include public administration, municipality, municipal authorities, a property of a municipality, a budget and the costs and revenues connected with it.
The theoretical part moves straight on to the practical part, which aims to evaluate the revenue and cost components of the municipalitys economy in individual years of the given period. Using graphical displays and selected economic indicators, it carries out an analysis that results in an evaluation of the municipalitys economy and a consequent suggestion for improvement.
The conclusion of this study takes the form of a full summary of the municipalityss economy based on the analysis and an assessment judging whether the municipality has managed its finances well.
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