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Cost Management in the Company
Kostlánová, Lucie ; Ing.Martin Erhart (referee) ; Kocmanová, Alena (advisor)
This bachelor’s thesis is divided into three parts. Firstly, it is introduced theory of costs and efficient cost management which are the basis for the practical part. Theoretical knowledge is applied to the issue in the specific company. In the last part it is shown the summary of practical part containing several suggestions to minimize costs in the company.
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Cost Management in the Company
Valentová, Andrea ; Ing.František Břinek (referee) ; Kocmanová, Alena (advisor)
Bachelor‘s thesis deal with monitoring costs and their determination by a particular company. First part explains the basic concepts that you need to know to solve this problem. In practical section I analyze the company which help us to get information about their development in period of five years. The work will also propose possible solutions based on existing problems.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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Evaluation of the Financial Situation in the Firm and Proposals to its Improvement
Petrová, Kateřina ; Martínka, Radek (referee) ; Bartoš, Vojtěch (advisor)
The master´s thesis focuses on the financial analysis of the company – a private limited company, whose business is software development. The theoretical part deals with the interpretation of important concepts, which are linked to financial analysis. The next section is already calculated the financial analysis of the company for the period 2006 - 2010. Was used an analysis of both horizontal and vertical analysis statement balance sheet and profit and loss account. Furthermore, I evaluated the differential indicators, profitability, activity, liquidity, debt service ratios, of course there is a comprehensive index of IN 05 and Altman's index of financial soundness. This chapter is followed by a summary evaluation forms as part of that would be helping a company improve its financial situation and the end of the work concludes.
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Analysis of costs, revenues and profit in a capital company
BRAMBŮRKOVÁ, Libuše
The topic of the bachelor thesis is the analysis of costs, revenues and profit and loss in a capital company. This thesis is carried out in a company that deals with road motor transport. The objective of the thesis is to analyze the cost, revenue and profit and loss and suggest possible measures to save cost, increase revenue and thereby improve the overall profit and loss. The first step of the analysis is to examine the cost and revenue records of the entity, followed by horizontal and vertical analysis in the years prior to the formation of the limited company and also in the 2nd quarter in the years 2020 to 2022. After conducting this analysis, it was found that the major costs are diesel cost, labour cost toll charges paid both domestically and abroad and leasing. It was also found using a pairwise correlation coefficient that the company is highly dependent on one particular supplier, which could pose a threat to the company in the future. Suggestions for measures to reduce diesel costs are technical in nature, such as reducing idling and proper sail tension. Another possible step is to change fuel supplier. Targeting other customers is also a proposal to increase revenues.
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Analysis of costs, revenues and profit in a capital company
ZELINKOVÁ, Kristýna
The profit and loss statement is one of the main parts of the financial statements. The building blocks of this statement are costs and revenues, thanks to which the accounting unit determines whether it will be in profit or loss for the given accounting period. However, the tax liability is also important for accounting entities, which is determined in the calculation of the net economic result. On the basis of the financial statements, it is possible to carry out analyzes for companies, thanks to which the companies can continue to manage themselves and reach a profit or a higher economic result in the next accounting periods. Vertical analysis is used for the bachelor's thesis, which compares values in different periods. Subsequently, the values of the indicators from the financial analysis were compared, the results were evaluated and at the same time cost saving measures were proposed.
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