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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Inter-company comparison within the frame of district heating segment
 Pechek, Václav ; Krause, Josef (advisor) ; Návara, Václav (referee)
The isolated evaluation of companies is not sufficient to analyze economic performance of particular enterprises. The performance of the company has to be assessed in relation to the relevant segment and to other companies. The importance of inter-company comparison based on financial analysis is enlarged by the need to increase efficiency and to maintain competitiveness. The aim of this thesis is to identify the determinants of performance of companies, which operate in the district heating segment. The aim is achieved by application of different methods of inter-company comparison. The particular emphasis is placed on the type of used fuel (the most significant cost for district heating companies). Appropriate indicators for evaluation of the economic performance are selected from a wide range of financial analysis indicators. The selection is subject to interests of the parent company.
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