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Financial analysis as a tool for strategic management of a construction company
Hort, Eva ; Straková, Jarmila (referee) ; Meluzín, Tomáš (referee) ; Kocanda, Pavel (referee) ; Vítková, Eva (advisor)
The aim of the thesis is to propose a solution in the form of a strategic financial management model using financial analysis methods, to formulate recommendations and to develop a methodology for its implementation. The proposed model incorporates the methods of financial analysis and uses mathematical methods to determine the prediction of sales development, which are further used in the strategic management of the company. The proposed model contains 3 steps and the methodology for the process contains 18 steps, on the basis of which it can be applied and used in various construction enterprises. The proposed model is based on the examination of 30 construction companies during the years 2008–2020 and is then applied in a case study to one selected construction company.
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Financial analysis as a tool for strategic management of a construction company
Hort, Eva ; Straková, Jarmila (referee) ; Meluzín, Tomáš (referee) ; Kocanda, Pavel (referee) ; Vítková, Eva (advisor)
The aim of the thesis is to propose a solution in the form of a strategic financial management model using financial analysis methods, to formulate recommendations and to develop a methodology for its implementation. The proposed model incorporates the methods of financial analysis and uses mathematical methods to determine the prediction of sales development, which are further used in the strategic management of the company. The proposed model contains 3 steps and the methodology for the process contains 18 steps, on the basis of which it can be applied and used in various construction enterprises. The proposed model is based on the examination of 30 construction companies during the years 2008–2020 and is then applied in a case study to one selected construction company.
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Economic Risks of Public Investment Projects
Hetfleišová, Natálie ; Vítková, Eva (referee) ; Hromádka, Vít (advisor)
The subject of the bachelor thesis is the economic and financial evaluation of a public investment project with subsequent risk analysis. The thesis deals with a public investment project of a residential building, specifically its economic evaluation and possible financing. Subsequently, the risks associated with the project will be analysed and assessed. The theoretical part focuses on the description of the public investment project, the description of the different phases of the project life cycle, the sources of financing are listed and the economic evaluation of the project is characterized. Subsequently, risks, their classification, identification, measurement, management and risk analysis are described. The practical part deals with the economic and financial evaluation of the future investment project in the form of the construction of a residential building in the municipality of Skuteč and the examination of various risks in different variants of the public project.
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Rent Price Development in the Selected Location
Elisová, Martina ; Dřínovský, Lukáš (referee) ; Vítková, Eva (advisor)
In the given period (i.e. 07/22-03/23), this thesis monitors the development of the rental housing market and the acquisition prices of real estate in the apartment segment in the South Moravian region. The aim of this thesis is to answer the question of which dispositions are currently the most interesting for investors. This thesis provides only the description and interpretation of the obtained data. It does not provide predictions and does not consider the possible growth potential of the market price of apartments.
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Vertical analysis of Costs in Selected Construction Companies
Lipiaková, Nikola ; Hanák, Tomáš (referee) ; Vítková, Eva (advisor)
The aim of the bachelor´s thesis is to determine the cost representation of selected construction companies by using the vertical analysis from 2016 to 2020. The vertical analysis consists of calculating the percentage determination of costs in relation to sales. The analysis includes construction companies operating in the Slovak and the Czech Republic. The analysis is processed using MS Excel software. The output of this analysis is the display of the percentage representation of the costs of individual companies. The resulting percentages of costs are mutually compared between companies and also with national averages.
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Evaluation of the Performance of the Selected Construction Company
Borek, Dan ; Dufek, Zdeněk (referee) ; Vítková, Eva (advisor)
The bachelor thesis deals with the evaluation of the performance of a selected construction company through financial analysis. It theoretically describes the individual methods of financial analysis, which are then applied in practice within the framework of a case study. In the theoretical part, the thesis also deals with the post-war development of the construction industry in the Czech Republic, monitoring of selected financial ratios within the last 10 years and a brief description of the construction company. The bachelor thesis specifically deals with the analysis of absolute indicators, which includes horizontal and vertical analysis, then the analysis of ratio indicators and the analysis of aggregate indicators. Furthermore, the thesis generally describes all the input data that are necessary for the financial analysis. Besides the analysis of the selected construction company, the thesis also deals with the financial analysis of selected competitors.
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Liquidity Analysis of Construction Companies
Svatý, David ; Hanák, Tomáš (referee) ; Vítková, Eva (advisor)
This bachelor thesis focuses on the analysis of the liquidity of construction companies. The aim of the thesis is to determine all degrees of liquidity in a selected sample of construction companies and compare these values with national averages. The thesis is divided into several parts. In the first part, the characteristics of construction enterprises, their input information from accounting, analysis of liquidity, financial stability and indebtedness of enterprises are carried out. In the second part, an analysis of the liquidity of selected construction companies was carried out based on financial statements in the monitored years 2017 and 2021. Standard indicators such as current liquidity, ready liquidity and instantaneous liquidity coefficient are used for liquidity analysis. At the end of the thesis, their results are summarized.
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Analysis of the Real Estate Market in the Selected Location
Meškanová, Tereza ; Krejza, Zdeněk (referee) ; Vítková, Eva (advisor)
This bachelor's thesis deals with the analysis of the real estate market with apartments in the city of Brno in the given period of time in 2022 and 2023. First of all, it defines the basic concepts terms related to this issue. Subsequently, it briefly presents the environment in the form of the basic characteristics of the city of Brno and a brief introduction to the market and its development. It establishes criteria and divides them into two basic groups – main and minor. Based on these criteria, it then evaluates their influence on the unit price of the apartment for individual years. In the last part, it compares the two evaluated years in terms of the influence of the criteria and in terms of price. And last but not least, it advises future apartment buyers on what parameters to focus on when choosing an apartment.
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Vertical Analysis of Costs in a Selected Construction Company
Kopecká, Světlana ; Kocourková, Gabriela (referee) ; Vítková, Eva (advisor)
The bachelor thesis deals with a vertical analysis of the costs of ZIPP Brno s.r.o. in the years 2017 to 2021 and compares the obtained values with the national average in the construction industry. The thesis is divided into two parts. The first part theoretically characterizes the construction industry, construction company and financial statements, describes the financial analysis including vertical analysis and defines and breaks down the costs. The second part introduces the evaluated company ZIPP Brno s.r.o., the subject of its business and prepares a vertical analysis of individual cost items, which are then compared with the national average in the construction industry.
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Development of Municipal Tax Revenues
Křížek, Jan ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
The bachelor thesis is focused on the development of tax revenues. The bachelor thesis focuses on the theoretical and practical part. The first part of the bachelor thesis deals with the theoretical concept of taxes. Tax revenues of municipalities, changes in the tax designation of municipalities and the budget as such. The second part of the bachelor thesis is focused on the practical comparison of two municipalities Popice and Pouzdrany. The bachelor thesis evaluates and compares the tax development of the municipalities in the period 2012-2021. For the sake of the research, a questionnaire was conducted in the municipality of Pouzdrany to determine the awareness of the residents of the municipality on the issue of municipal tax revenues.
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