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	Inter-company Comparison of Furniture Businesses Zikmundová, Michaela ; Mikan, Pavel (advisor) ; Eisler, Jan (referee) The thesis deals with inter-company comparison of selected furniture businesses in the period of 2007-2009. It aims to define the range of companies using the methods of intercompany comparison, especially the simple method of ranking, scoring, standard variable and distance from a fictive object. Furthermore the companies are sorted into the groups by the use of the classification analysis and selected outputs graphically depicted using the spider analysis. Detailed record
	Income statement informative according to the Czech accounting legislation and IFRS Nedvědová, Jana ; Procházka, David (advisor) ; Černý, Václav (referee) The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others. Detailed record
	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. Detailed record

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