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Financing and accounting of contributory organization in specific terms
Plíšková, Martina ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
My bachelor thesis deals with accounting and financing of contributory organization in specific terms of School cafeteria, 765 Tolstého, Klatovy. The thesis is divided into several parts. The first part deals with the non-profit sector in the Czech Republic and its characteristics and methods of financing. The second part describes the contributory organizations, their accounting and financing. The part dealing with accounting describes fixed assets, its acquisition, depreciation and disposals, funds of contributory organizations and assets of the entity. This section also describes the changes in accounting contributory organizations caused by financial reforms. The third part is devoted to analyzing of management of contributory organization School Cafeteria, 765 Tolstého, Klatovy in the years 2008 - 2010.The analysis covers its costs, revenues and profit from the main activity and from the secondary activity in the monitored years also.
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Clusters, Potential and Czech Reality
Kolaříková, Magda ; Dvořák, Jiří (advisor) ; Syrovátka, Oldřich (referee)
The aim of the thesis is to describe clusters on the theoretical level and to map their situation on the practical level in the Czech Republic. The economic impact of clusters in the Moravian-Silesian region will be analyzed by the time-comparison method. The practical part charts the grant schemes of the Operational Programme Industry and Enterprise and Operational Programme Enterprise and Innovation.
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Ekonomická analýza neziskové organizace
Valterová, Hana ; Vávrová, Hana (advisor) ; Boukal, Petr (referee)
Cílem diplomové práce je vypracování ekonomické analýzy neziskové organizace. V teoretické části je popsáno postavení neziskových organizací v systému národního hospodářství se zaměřením na obecně prospěšnou společnost. Dále jsou popsány jednotlivé fáze finanční analýzy jako základního nástroje ekonomické analýzy a vysvětleny některé základní pojmy. V úvodu praktické části je představena činnost a zdroje financování Horské služby ČR, o.p.s. V praktické části je provedena ekonomická analýza obecně prospěšné společnosti - Horské služby ČR za období 2005 -- 2009. Výsledky jsou porovnány s ekonomickými výsledky Horské záchranné služby, která působí ve stejném oboru ve Slovenské republice. V závěru uvádím zhodnocení analýzy a některých aspektů financování horské služby.
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The Economic analysis of Oděvní podnik, a.s.
Hanušová, Kateřina ; Synek, Miloslav (advisor)
This thesis is focused on estimation of general economical situation of the firm Oděvní podnik, a.s. from year 2003 to 2009. The thesis is divided into two main parts. In first part the methodology is defined. Second part evaluates the company through the use of methods, which are defined in first part. The main methods I used are ratio analysis and analysis of absolute indicators. One part of this thesis is focused on application of bankruptcy and creditworthy models. The aim was to find out if this models are able to predict the bad financial situation, in which the company at present is.
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Surveying Conditions for the Creation of Clusters Making full use of Local Renewable Resources in various Regions
Macková, Eva ; Syrovátka, Oldřich (advisor) ; Weger, Jan (referee)
My thesis deals with a creating of conditions, which limit or implicate the creation of clusters focused on exploitation of renewable energy in regions. The theoretical part is focused on general issues of clusters, especially their definition, financing and last but not least their function. One part is focused on renewable energy, biomass and the cultivation of fast-growing trees. The thesis also deals with the economic aspects of production of the fast-growing trees. The target of my thesis is to sketch the demandingness of the project and to verify if this project is realizable from the economic aspect. The practical part of my thesis is focused on creating principles and rules for the cultivation of fast-growing trees. This part analyses the summary of revenues, costs and their total appreciation. The final part of my thesis evaluates relevant risks of this project and possible recommendations for the implementation of the successful strategy.
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Economic analysis of company IVECO, a.s.
Knot, Petr ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The aim of this thesis is to carry out economic analysis of company Iveco Czech Republic, a.s. and evaluating it's financial situation in times of financial crisis. The thesis is divided into two main parts. Theoretical part describes methods and elementary principles,which are used for concrete calculations in second, practical part. Practical part is based on actual financial statements and other information, contains horizontal and vertical analysis, balance rules, ratio analysis, calculation of EVA, bankruptcy and creditworthy models, and comparison within sector.
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Budgeting Process and Economy Analysis in a chosen Municipality
Staněk, Miroslav ; Stejskalová, Irena (advisor) ; Kubová, Olga (referee)
The subject of the thesis, the course of the budgetary process and economic analysis of Pelhřimov indebtedness of the town and the effect of this moment of crisis to profit center. On the basis of theoretical facts and practical findings was analyzed past financial management of the city in 2006 - 2009. The thesis concentrates especially on the most significant budget item, which means they come from and derive income. In the end was analysed financing of municipal budget, debt and built the financial outlook.
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Fundamental and technical analysis of stock Philip Morris ČR
Klimánková, Renata ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The master's thesis deals with the fundamental and technical analysis of stock Philip Morris ČR. The aim of the thesis is a specification of investment recommendation. The fundamental analysis specifies an intrinsic value of the stock Philip Morris ČR, compares it with a real stock price and recommends sale or purchase of this stock. Technical analysis uses graphical methods and technical indicators to determine an appropriate time to sale or purchase this stock.
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Economy of the football club FC Slovan Liberec
Kubelová, Dita ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
The aim of this work is the economic situation of the football club FC Slovan Liberec, playing since 1993 Czech top league competition. Theoretical part will outline the issues, which in the practical part will be examined deeper. I will define the basic terms, relationships and formulas that were subsequently applied to a specific company. At first, the practical part will be devoted to traditional financial analysis, where the horizontal and vertical analysis will examine the assets and liabilities, and then I will focus on individual groups of the ratio indicators and always compare obtained results with selected league clubs. The next section will analyze the demand of the customers for the club's products - ie. attendance at the home matches. I examine whether the participation at the matches is in a relationship with the current success of the club and whether the day of the match actually affects the fans' attendance. In the final part of the thesis I will try to propose innovative solutions that would help the club to solve the identified problems.
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Economy of the football club SK Slavia Praha
Brejcha, Lukáš ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
The aim of this paper is to evaluate the economic situation of the sports club SK Slavia Prague, which has a long tradition in our country. The work consists of an introduction, theoretical - methodological part and a practical part. In the introduction, briefly describe football in our country. Then, the theoretical - methodological section contains a whole history, its ownership structure, etc., and also describe methods to be used in the practical part. The practical part will consist of financial analysis, economic analysis of the club, I will also deal with the demand after the product of the club and its depandancy on various factors, there also will evaluate whether the SK Slavia Prague has adequate economic base by new UEFA standards (UEFA Club Licensing and Financial Fair Play Regulations). Finally, I will try to assess how the economic crisis has affected the club SK Slavia Prague.
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