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Analysis of financial statements and their interaction with the selected entity
KUTHANOVÁ, Michaela
The goal of this thesis was to perform the accounts analyses, to analyze the achieved results and to suggest changes to improve the position in a specific accounting unit. The issue concerned the Taconova Production s. r. o. company and its accounting statements within the years 2006 to 2011. The first part of the theory deals with final accounts and describes the accounting entry. The second part of the theory deals with financial analysis and methods, economic indicators and information value. The methodology precedes practical part and it is crucial for understanding the analysis outcomes. It describes particular indicators used in evaluation of the company situation. The practical part of this thesis deals with financial statements and their analysis and subsequently with financial analysis. The financial analysis includes some known and used indicators. The final chapter of the practical part includes results and proposed solutions to improve the position of the company.
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Financial analysis - comparison of British Airways and Air France
Čakarová, Rosica ; Holečková, Jaroslava (advisor)
The aim of this thesis is a comprehensive evaluation and comparison of a financial health of the selected companies. The thesis is divided into two parts - theoretical part and practical part. In the theoretical section the methods and procedures of a financial analysis are described. The content of the practical section is an application of theoretical knowledge on the selected companies British Airways Plc and Air France - KLM Group using publicly available audited consolidated financial statements of the companies for the period April 2008/March 2009 and April 2009/March 2010. At the beginning the analyzed companies are presented. The rest of the practical part is devoted to specific calculations of the profitability, liquidity, activity and costs. Part is also given to creditworthy and bankruptcy models that indicate more about the financial health of the companies. The conclusion of this thesis is a summary of key points of the practical part and evaluation and comparison of the financial health of the two selected companies.
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Financial Analysis of Penny Market Ltd. Co.
Brýnová, Daniela ; Holečková, Jaroslava (advisor)
The aim of this thesis is to evaluate the financial situation of Penny Market Ltd. The theoretical part deals with specifications of financial analysis, its users, source and chosen indicators of analysis. The practical part contains the introduction of discount market with Penny Market Ltd. and the application of defined indicators. The results of the analysis are summarized in the conclusion of my bachelor work.
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Financial Analysis of a Specified Tourism Company
Jiranová, Tereza ; Petrů, Zdenka (advisor) ; Kondrashov, Alexey (referee)
This thesis primarily deals with financial analysis of selected tourism company, the haulier company concerning on the area of incoming -- 493 Servis, s.r.o. The financial analysis should allow getting closer information about economic and financial health of the company. In the introduction of the thesis there is more than just this one aim settled. The additional aims concern the methodology and the area of transportation. The theoretical part summarizes the facts regarding the financial analysis and subsequently defined the area of tourism enterprises, focusing on the area of transportation. Knowledge summarized in the theoretical part is applied on the company 493 Servis, s.r.o. in the practical part since the practical part of the thesis includes the specification of the company, external financial analysis based on company financial statements and partial internal analysis based on the internal documentation. The financial analysis is enriched of graphical material. The summary of assumptions which are derived from the character of the analyzed company and their fulfilment based on analysis is the part of the evaluation. The evaluation also summarizes the factors which could cause distortion. Thanks to the concrete outputs, the thesis could be useful within the area of decision making for management of the company analysed.
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Position of Kooperativa insurance company in the Czech insurance market
Bártová, Hana ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
Kooperativa pojišťovna, a.s., Vienna Insurance Group is the second largest insurance company in conditions of the Czech insurance market. Kooperativa is an universal insurance company, which offers insurance products and services to individuals and companies. The main aim of the diploma thesis is to define a position of Kooperativa commercial insurance company in the Czech insurance market. In order to reach the object of the thesis is necessary to respect for insurance's characteristics, specifics and main competitors. The first part of the thesis is focused on basic information about company and insurance products. The second part is dedicated to company's economy, which includes analysis of premium written, financial statement and ratios of financial analysis.
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Financial Analysis as a Part of Company Strategy
Řičařová, Irena ; Mlčák, Jan (advisor) ; Dvořák, Jiří (referee)
The goal of this master's thesis is to provide the management of the selected undertaking with a view of possible weaknesses of their management, which may lead to problems in the future, threats present on the market having a negative external impact on the undertaking and to show the management opportunities arising from the external environment as well as strengths of their management. These recommendations will be formulated in the form of action plan. To achieve the goal of the master's thesis means to prepare the financial analysis, i.e. the internal analysis of the undertaking concerned that will serve as a source material on the basis of which strengths and weaknesses pertaining to the SWOT analysis will be formulated. To be able to prepare a competent SWOT analysis, I will perform two selected external analyses of the environment concerned, which are the PEST analysis and the Porter's Five Forces Model. These two external analyses will provide a framework depicting external factors such as opportunities and threats arising from the market. They will make it possible to compile a full-valued SWOT matrix. Based on this performed SWOT analysis, I will prepare the action plan formulating recommendations for the management of the undertaking focused on the elimination of the weaknesses of the undertaking as well as of the threats arising from the market, or possibly on the use of the opportunities present on the market and consolidation of the undertaking's strengths.
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The methodology of accounting and drawing up final balance and its influence on the subject and formal adequate expression of financial analysis indicators
KOMÁRKOVÁ, Ivana
The target of my thesis is the examination of influence of accounting entries on formulation of financial analysis indicators, bond between indicators and evaluation of company financial situation. Financial situation is reviewed by means of ratio indicators, financial health indicators and pyramidal analysis. On the basis of results it is a rushing business. It is very sound business. Only in the year 2004 it records financial loss in an amount 357 million CZK due to extraordinary costs of company restructuring. The company shows a profit in other years. The profit has a progressive trend. The company realizes a profit due to a consistent control of operating costs and lower long-term liabilities and short-term credits. It should follow settlement of short-term liabilities better and liquidity.
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Analysis of the Accounting and Tax Cost and their use in financial analysis
Vrhelová, Hana ; Kozlová, Taťána (advisor) ; Vítová, Michala (referee)
My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.
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A judgment of the predicability efficiency of the prediction models on the basis of financial statements of the Altreva Ltd. and Jitex Inc. corporations
Kulda, Jakub ; Strnad, Lucien (advisor) ; Kotáb, Jiří (referee)
The thesis deals with the predicability efficiency of prediction models, which represents integral part of financial analysis. These models could be divided into bankruptcy prediction and solvency models. The aim of the listed models is to determine level of financial health of selected companies with a few year prospects. As a representative of the companies, which went bankrupt, was selected Jitex Inc., which fold in 2009 and going concerns represents Altreva Ltd. In the theoretical part various financial ratios and prediction models are described with their expected characteristics. These descriptions also include explenation of models construction. The practical part provides concrete results of used prediction models and financial ratios of Altreva and Jitex. A special attention is paid to Jitex Inc. in 2006, where the prediction models could be misjudged by high level of artificially overvalued profit. The practical aim of this study is an extensive specification of tests along with their suitability to predict fitness of companies within the Czech economy framework.
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