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Analysis of farm management
KOUBOVÁ, Pavla
This diploma thesis is focused on the analysis of the management of the agricultural enterprise. The goal is to evaluate the state and development of the financial and production indicators of the agricultural enterprise and also to determine the position of the enterprise within the sample using methods of interenterprise comparison. In the first part, operational indicators from crop and animal production will be calculated. From crop production, the work deals with the analysis of rye, wheat and winter rape production, namely the total production and yields per hectare. From animal production, the average milk yield and the number of dairy cows will be analysed. For analysing financial indicators was chosen a time period of 5 years, i.e., from 2016 to 2020. Difference and ratio indicators were chosen. The relative indicators were divided into indicators of profitability, activity, indebtedness and liquidity. Bankruptcy models will be used to assess whether a company is bankrupt, namely Altman's model and Gurčík's index, which is focused on agriculture. The last part of this diploma thesis contains an intercompany comparison of companies, which will be carried out on samples of companies using the point method.
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