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Property structure of the company in consideration of the specifics of agriculture
HYPŠOVÁ, Monika
The aim of this Bachelor Thesis is to classify the property structure of the chosen company including the sources of financing of its single components. The Bachelor Thesis deals with property structure of agricultural company SENAGRO a.s. in comparison with this sector´s average and the selected methods of property structure evaluation are applied here. The financial situation in the period between 2006 and 2008 is reviewed by financial analysis with help of ratio indicators of liquidity, profitability and activity related to property. The net working capital is also calculated. The conclusion is focused on the influence of property impacts upon the economic results of the company and various changes resulting from the findings of the performed financial analysis are suggested.
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Financial management of firm
HAVLÍČEK, Jiří
The task of the study was to characterize the financial analysis, indicate the importance for decision making in business, to characterize the cash flow for financial analysis. Thus characterized by the analysis was performed on a real business, where they were enumerated various ratios: profitability, liquidity, debt, activities and indicators based on cash flow. Furthermore, the position expressed by the company against competitors, and some reputable and bankruptcy models.
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Company Liquidity Management
HNILIČKOVÁ, Nikola
The goal of this work was to bring the basics and goals of the financial management of liquidity and an assessment of liquidity of the specific company working in the area of factoring. Evaluation of liquidity was carried through liquidity indicators, ratios, diferential indicators and analysis of cash flow statements.
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The influence of the asset structure upon the economic outcome of the enterprise
ČAPKOVÁ, Hana
This bachelor thesis aims at the assessment of the asset structure including the financial resources. The theoretical part deals with the individual components of assets and liabilities, the factors influencing the size and structure of the enterprise{\crq}s assets and possibilities of their evaluation. The financial analysis of a chosen enterprise is carried out in the practical part of the thesis. The financial situation is assessed primarily by means of the liquidity, rentability and activity indicators. Finally, recommendations for further activity of the enterprise that followed from the financial analysis outcomes are included.
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Financial analyse of choice company
SEMRÁDOVÁ, Lucie
This Bachelor thesis is focused on analysing assessment of a financial situation of a chosen company, during the period from 2006 to 2007 using the indicators of the financial analysis. The company is then compared to other companies. In my thesis I described the definition of a financial analysis of a company, sources of data for a financial analysis, such as balance sheet and the statement of earnings, and I also introduced different methods of the financial analysis. I only used the common indicators. I applied the created methodology in practical situation to verify the functionality. I analysed the collected data and assessed the economic situation of the company.
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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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Business financial performance
KRÁLOVÁ, Tereza
The purpose of this thesis was to objectively appraise economical situation of company ABC spol. s r.o. and its´ financial performance for years 2003-2006 and to make conclusions about financial situation of the company. Matter of business activity of ABC spol. s r.o. is: goods purchase and its´ further sale and sale. Financial analysis and reliability and bankruptcy models were applied on a real existing company. Documents used as data source were: balance sheets and income statements from particular years. Theoretical part of the thesis characterizes financial performance and attitudes to its´ measuring, concrete methods for business performance measuring and usage of reliability and bankruptcy models. Practical part of the thesis includes calculation of financial analysis indicators (rentability, liquidity and indebtedness indicators) and application of chosen indexes of financial health (Z-Score, IN 95, Reliability index). The last part of the thesis includes interpretation of all calculations results and possible proposals for improving company financial performance and situation.
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Accounting of chemist
BOBKOVÁ, Martina
Pharmaceuticals retail is in current consumer society highly spread. Chemists have to possess large quantity of assortment. The main target of my work was identify how large quantity of drug assortment affects accounting of accounting entity and also overall liquidity of a pharmacy. In the teoretical part I was dealing with determination of stock definition and stores accounts. I described standard process of supply acounting and certain specifics, which can be link up with stock. I stated methods of solidity calculation and stock turnovers and meanings of these indicators. In the practical part I analyzed the real stock accounting in the pharmacy. I described individual stages of stock taking, which are related with stock and evaluated stocktaking differences. Than I was dealing with stock pricing methods and supplies, which are influencing purchase prices of individual goods. I tried to highlight specifics which are linked up with drugs such as selling price setting according to VZP codebooks. In the end I calculated pharmacy liquidity and stock turnovers. I interpreted my results at tables and than I tried to analyze others factors which are influencing liquidity and stock turnovers.
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Financial analysis in chosen company
SMĚTÁKOVÁ, Pavla
The topic of this bachelor thesis is the financial analysis in chosen company. The theoretical part focuses on importance of financial analysis for evaluation of the company, defines methods of financial analysis, its users, folders and pointers. The analytic part is aimed at evaluation of financial pointers in the light of commercial expansion efficiency and management efficiency. The progress of financial position is evaluated on vertical analysis and horizontal analysis basis, while single pointers are compared with ratio pointers calculated for the same industry the company addicts to. These ratio pointers are calculated in the area of profitability, activity, insolvency, solidity and market efficiency. In conclusion the work suggests particular precautions to eliminate or to reduce some of negative effects, which were detected during the financial analysis.
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