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Evaluation of the Financial Situation of a Company and Proposals for Improvement
Harašta, Lukáš ; Hejduk, Tomáš (referee) ; Sághy Estélyi, Kristína (advisor)
This diploma thesis focuses on the evaluation of the financial situation of Auto Slavíček s.r.o. for the period 2010-2016, and to formulate proposals for improvement. The thesis analyses the current economic situation of the company. The resulting values are compared with selected competing companies. The diploma thesis is divided into four chapters. The first chapter deals with the objectives of the work and the methodology of the solution. The second chapter analyses methods and procedures of financial and strategic analysis. The third chapter reviews the financial situation of the company. The last chapter presents your own suggestions for improvement.
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Comparison of accounting statements according to Czech accounting legislation and IFRS and their applications for financial analysis
NOVÁKOVÁ, Kristýna
The aim of this master thesis is to compare selected statements prepared in accordance with IAS / IFRS with statments prepared in accordance with CAS and to analyze the impact of different reporting on the financial analysis of two selected companies. The theoretical part draws on specialized literature, defines IAS / IFRS reporting and CAS reporting, and describes the basic concepts, methods and procedures for financial analysis. In the practical part are presented selected enterprises, which are applied the knowledge from the theoretical part for the period 2012 - 2016. In conclusion, it is made the assessment of the objectives.
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The financial statements and their use by company management
ŠPÁNKOVÁ, Michala
Accounting entities are obliged to do book-keeping according to valid laws, public orders and standards, so that at the end of every accounting period a financial statement could be made, which will provide truthful and honest image about the books and financial situation at the company. The highpoint of the work of every accountant is to correctly prepare a financial statement on time. The financial statement consists of a balance sheet, statements of profits and losses and attachements. Some companies can voluntarily, and some are obligated to, compile an overview of cash flows and an overview of the changes of the capital. All these statements/overviews are included in the financial statement and must be published in the business register. The statements provide information about the financial and property structure of a given accounting entity. They are an important source of information for all the stakeholders. The company management needs to have information about the financial state of the company, so that it can carry out the right decisions and also compare their accounting statements with the competition. Other users of the financial statement can be banks, creditors, employees and business partners, who also use the financial statement for the needs of their own analyses. The aim of this diploma thesis is an analysis of financial statements and their predicative ability in a particular accounting entity. In order to do so, a detailed analysis of the balance sheet and the profit and loss statement in a given time period will be done. Then, methods of financial analysis will be used, which will focus on important parts of these statements in greater detail. In order to check the financial health of the company, one bankruptcy predicting model and one financial health predicting model will then be applied on a given accounting entity. In the last part of the diploma thesis, 3 detection models from creative book-keeping will be used to identify possible manipulation with accountant data. In the conclusion, all the discovered data will be drawn up into a comprehensive summary and possible suggestions will be proposed to the company management.
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Financial analysis and financial plan od Alibona a.s.
Tran, Thuy Trang ; Dvořák, Jan (advisor) ; Pekař, Jan (referee)
The purpose of this bachelor thesis is to perform a financial analysis of Alibona for the period 2011-2015. Another purpose is to compare this company with other companies in the same industry and to do a short term financial plan. The core business is to make canned fruit and vegetable. The first part of this bachelor thesis describes methodology, defines methods that are used in the analytical part. The second part is the analytical part. It consists of horizontal and vertical analysis, calculation of ratio indicators and comparison with competitors in the same industry and testing the financial health with bankruptcy and creditworthy models. In the end the short term financial plan is made for year 2016. The short term financial plan consists of planned balance sheet and planned profit and loss statement.
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Financial analysis and estimation of financial results of the company B. Braun Medical, s. r. o.
Lacová, Pavlína ; Dufková, Eva (advisor) ; Marek, Petr (referee)
Thesis on financial analysis of B. Braun Medical, s. r. o. aims to perform the calculation and evaluation of individual ratios from 2011 to 2015, examination of financial health and proposal of recommendations for the financial management of the company. The thesis includes methodological part, which introduces financial ratios, bankruptcy and credibility models and SWOT analysis. All these instruments of financial analysis are applied to the company mentioned above by using financial statements from 2011 to 2015. It is followed by verbal comments containing interpretation of instruments and their evaluation. Furthermore it outlines the strategic development of the sector and estimation of financial results for the year 2016.
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The financial analysis of Hubert J.E., s. r. o.
Fančovičová, Dominika ; Daněk, Stefan Svatopluk (advisor) ; Novák, Michal (referee)
This bachelor's thesis deals with the financial analysis of Hubert J.E., s. r. o. for the accounting period 2012 - 2016. The aim of the thesis is to evaluate the financial situation and the health of company. The first part of the bachelor thesis is the methodology of financial analysis, which describes the used sources and methods used for the financial analysis. The second part of the bachelor thesis is a financial analysis of Hubert J.E., s. r. o. At the beginning of the second part is briefly presented the company and its sister company BOHEMIA SEKT, s. r. o. Followed by the horizontal and vertical analysis of the financial statements, the analysis of the ratios, including the comparison with the sister company. At the end of the second part, bankruptcy and credit scoring models are used for both companies.
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Financial analysis of the company ROSSMANN, spol. s r. o.
Hájková, Anežka ; Dufková, Eva (advisor) ; Daněk, Stefan Svatopluk (referee)
The aim of this bachelor thesis is to carry out a financial analysis of the company ROSSMANN, spol. s r. o. for the period 2011-2015, compare selected financial indicators with a competing company, evaluate its financial health and subsequently provide recommendations for financial management. The thesis is divided into two parts, the first part is methodological, where the various methods and indicators of financial analysis, which are subsequently applied in the second part of the thesis, are theoretically presented. The second part, practical part consists of the financial analysis of the company ROSSMANN, spol. s r. o. This part contains horizontal and vertical analysis, calculations of financial ratios and bankruptcy and creditworthy models. In the course of the thesis the selected ratios and bankruptcy and creditworthy models are also compared with the competing company Teta drogerie a lékárny ČR, s. r. o. The practical part ends with the SWOT analysis, followed by a conclusion summarizing the results of the financial analysis and possible recommendations for future financial management.
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Financial analysis of Český národní podnik, s. r. o.
Hubinková, Kateřina ; Dufková, Eva (advisor) ; Daněk, Stefan Svatopluk (referee)
This bachelor thesis analyses a financial situation of the company in the period 2011-2015. The first part of this thesis represents the methodical introduction. It describes methods, ratio indicators and models which are subsequently used for the practical part of this thesis. In the second part the analysed company is introduced and stated methods are applied on the data of the company. Selected ratio indicators are compared with competitor company for better explanatory power. The final part evaluates the financial health of the company and outline recommendations for its future financial management.
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Financial analysis of the company Dermacol a. s.
Belugina, Elena ; Staňková, Anna (advisor) ; Marek, Petr (referee)
Bachelor thesis deals with financial analysis of the company Dermacol a. s. for years 2011 until 2015. The aim of the thesis is to determine financial health and evaluate financial situation of the chosen company. The main sources of information are primarily published financial statements and annual reports. Whole thesis is divided into two parts. Methodical part focuses on defining selected methods, models and financial indicators, which are later applied to the selected company. It involves horizontal and vertical analysis of the financial statements, interpretation of calculated indicators and prediction of financial stringency with the help of creditworthy and bankruptcy models.
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Emirates Airlines Financial analysis
Tussupkhanova, Diana ; Holečková, Jaroslava (advisor) ; Staňková, Anna (referee)
Part of this bachelor thesis is finding and comprehensive assessment of the financial health of Emirates Airlines by using tools and methods of financial analysis. The financial analysis is based on company's consolidated financial statements for the period 2011-2015. The thesis is divided into two parts: theoretical and practical. The theoretical part defines the concept of financial analysis as well as the individual methods and indicators that are necessary for its compilation. At the beginning of the practical part, Emirates Airlines is being represented and the methods that were described in the theoretical part are being used. The rest of the practical part includes creditworthy and bankruptcy models that will assess to financial health of the business. In the conclusion of the bachelor thesis key information obtained from the financial analysis are summarized and evaluation of the overall financial situation of Emirates Airlines is described.
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