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Cost development and ways of cost calculation in selected commodity
Borešová, Naďa ; Mach, Jiří (advisor) ; Žídková, Dana (referee)
Bachelor thesis deals with ways of estimating costs for sugar beet in FADN and ZOD Potěhy. The theoretical part describes sugar beet from the biological point of view, its occurrence, inclusion in crop rotation and soil preparation, which is divided into fall and spring. Method of sowing affects the yield od sugar beet, as well as treating the soil before sowing. In conclusion cropped and sugar beet must be taken to a refinery. This section describes the costs and their classification. Methodological part deals with cost calculation, calculation methods, both overall and costs of sugar beet. It also describes profitability and its evaluation, time series and trend functions. The practical part evaluates the total area sown in the years 1995 - 2014, area sown with diabetes in the years 1995 - 2014, the total harvest of sugar beet in the years 1995 - 2014 and price developments relating to sugar beet growing. It also states costs for FADN in the years 2003 - 2012, support for this crop and its profitability. At the end gives the total income and expenses in ZOD Potěhy in years 2009 - 2013 and the costs and revenues for diabetes in 2014.
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Economic analysis of selected company
Mašková, Lenka ; Mach, Jiří (advisor) ; Kateřina, Kateřina (referee)
The goal of the submitted thesis is to evaluate the economic situation of the chosen company, which is the fakulty hospital in Motol. Faculty hospital in Motol is an independent organization funded by the directly subordinate to the ministry of health in the Czech Republic. Thesis is divided into two parts. The first theoretical part focus on indicators of economic analysis, describes the basic concepts and sources of financial analysis like cost structure, etc. The following describes the assessment methods of the financial situation in the hospital. The practical part cover the characteristic of hospital, the calculation of individual economic indicators including their interpretation, STEP analysis, classification of expense and revenue accounts, cost structure and cost calculation. The discussion describes overal summary of the economic situation in the hospital. The conclusion of the thesis includes evaluation and proposes of possible measures or recommendations for possible improvement of the hospital economic situation.
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Effectiveness of selected investment on municipal level
Gvizdová, Jana ; Mach, Jiří (advisor) ; Ivana, Ivana (referee)
The subject of this thesis is to evaluate the effectiveness of the investment project at the municipal level, which is building a center of social services in Jeseník. The theoretical part is focused on understanding the processes associated with investment decisions, financial analysis, financing sources and a list of major investment efficiency evaluation methods. The conclusion was devoted to possible risks of investment projects and their effective management.
The practical part applies theoretical knowledge to real investment project. Feasibility study has been processed focusing on market analysis, technological project, human resources, organizational management and financial analysis. Socio-economic effects are expressed using cost-benefit analysis. Evaluation of the effectiveness and sustainability of the project is based on the cash flow of financial analysis, indicators of economic analysis and risk analysis. Based on the results obtained from the research are formulated specific investment recommendations.
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Economic analysis of selected company
Běhounek, Dušan ; Mach, Jiří (advisor) ; Lenka, Lenka (referee)
The main objective of my thesis is to work out the financial analysis based on data of final accounts of the trading company FM Tábor, s. r. o. in years 2011, 2014. The theoretical part contains literary interpretation focused on financial management, financial analysis, its objectives, users and resources. There is also detailed description of elementary methods and interpretations of particular indicators. The practical part of the thesis contains basic characteristics of corporation by defining the subject matter and indicating basic economic indicators. This part is followed by the analysis of state and flow values, the analysis of differential values, the analysis of ratio indicators, such as indicators of indebtedness, activity, liquidity, profitability and performance including working out pyramidal breakdown of particular indicators and aggregate models. The last part represents the analysis of the financial position of the corporation and the draft of recommendations useful pro improving the current situation.
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Economic analysis of selected company
Kupka, Ladislav ; Mach, Jiří (advisor) ; Kateřina, Kateřina (referee)
The subject of this Thesis is the financial analyses of the Housing Association Rozvoj Sokolov. The Thesis describes in the detail the general concept of financial analyses preparation, different types of financial statements and its content and various analytical tools.
The Thesis includes a Methodical part and a Housing Association financial analyses part. The Methodical part describes various methods of analytical indicator calculations, its comparison and evaluation. The financial analyses of the Housing association is using the methodology described in the first part of the Thesis. The Industry Benchmark includes the comparison of key indicators to samples of another three housing associations from different cities Cheb, Olomouc and Prague. The Analyses includes also some accounting methods of the Company and its changes during the years and various operational issues of the housing industry.
The result of the financial Analyses of the Housing Association Rozvoj Sokolov is the conclusion that the Association is in a good economical shape and does not face any fatal issues. However, current finacial market with low deposits and bond rates can result to reduction of the key revenue stream and management should focus on this issue. Also, the increasing value of short term receivables might result to a reduction of the Companies working Capital.
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Liquidity of Enterprises in Agriculture and Its Determinants
Steklá, Jana ; Homolka, Jaroslav (advisor) ; Mach, Jiří (referee)
The dissertation thesis with the title "Liquidity of Farm Enterprises and Its Determinants" is focused on evaluating the liquidity of Czech farm enterprises which are divided according to area of the agricultural land. Data are obtained from the database Albertina which are adjusted to panel data, the total there are analyzed 1 372 enterprises for the period of nine years, i.e. from 2007 to 2015. The methods used in this research are fixed effects model, Kruskal-Wallis test, the Fuller method and the method of Topsis. Determinants of cash flow, net working capital, return on assets, growth in sales and other operating revenues have the positive impact on liquidity; determinants of cash conversion cycle, size of firm and indebtedness have a negative impact on liquidity.
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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 Financial Analysis of selected agriculture- food enterprice
Jelínek, Jan ; Hálová, Pavlína (advisor) ; Mach, Jiří (referee)
The bachelor thesis is focused on financial analysis of selected enterprise. The work has been divided into a theoretical and a practical part. The theoretical part describes the concepts for the correct understanding of the financial analysis. There are also described the various pointers used in analysis of company itself.
For a practical part, the company Oseva Agri Chrudim has been selected for analysis. Years 2010 - 2014 have been chosen as rated period. In this part, the company is characterized here and there are used individual methods in practice. The first method is horizontal and vertical analysis of balance sheet and income statement,followed by ratio analysis, bankruptcy models and finally, intercompany comparison.
In the end of the work, the financial situation is evaluated and are given recommendations for future development.
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Financial analysis of selected company
Macura, Filip ; Mach, Jiří (advisor) ; Hálová, Pavlína (referee)
The main task of my bachelor thesis, which is "financial analysis of selected company "is to assess the financial condition of company Steeltec.cz ,Ltd. Company is major manufacturer of garden suppliers for company called Gardena. The first part is theoretical and it's primary focused on concepts of financial analysis, in the second part are descriptions of methods that are consecutively used in practical part that follows. Regarding practical part, it's dedicated to examine selected company by the methods mentioned in theoretical part. At the end is the summery and evaluation of financial health as well as recommendations for future well-being of the company.
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