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Analysis of Break Event Point
Hejmala, Jan ; Nováková, Soňa (referee) ; Škapa, Stanislav (advisor)
This bachelor work is concerned with analys of brek ebeny point in the copany called D-Ex limited s.r.o. On the basis of break ebeny point analysis in relation to evalution of economic situation in the copany.Implementation of whole the improvement suggestion will take efect in expansion of profit of the company.
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Business Project
Peřinka, Zdeněk ; Čep, Josef (referee) ; Mandelík, Petr (advisor)
This Bachelor’s thesis characterizes and analyzes the company Agrodružstvo Jevišovice, which plans a unique business project – the crocodile farm as part of agricultural tourism’s grounds. The object of my Bachelor’s thesis is the elaboration of financial plan and risk analysis. It comprises proposals of possible solutions of identified risks which should result in a successful completion of the project and its economical operation with minimizing extraordinary cost and damages.
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Modelování tržeb v kavárenství
Kropáčková, Veronika
The aim of this thesis is based on modelling of revenue streams in a sweatshop Klokánek. At the beginning the reader will get familiar with basic terminology and methods related to marketing analysis and time series forecasting that will be later on applied in the practical part using historical business data. The aim is to create quantitative basis for pricing and estimation of revenues for a selected product, partly based on competing sweatshops pricing and quality of services. The particular forecasting was conducted for several variants of sales levels: Holt-Winters method, Monte Carlo simulation, SARIMA. These inputs were collected for the recommendations that were provided in the end of the thesis.
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Costing as a tool for costs management
KALKUŠOVÁ, Renata
This work deals with the issues of the formation and use of costings within the corporate practice. The aim is to create final costings of a selected cost unit (one hour of work of a wheeled excavator) and to evaluate the cost effectiveness and its profitability for the company. The theoretical section of the work focuses on basic terminology and it treats the importance of costings, classification of costs, types of costings, the methods of evaluation of effectiveness and the possible role of the costings within the analysis of the break-even point. The actual costing was compiled in the form of absorption (full) and variable costs. The work is based on the billed items of the costs which were all transferred to the direct and indirect costs. For the allocation of general management and administration costs and the manufacturing costs, the natural allocation basis worked hours was chosen. The obtained data provided the basis for the evaluation of the profitability of the product and for the calculation of the profit in the absolute amount with regard to different prices for one hour of work. The main result of the research was that the amount charged for the product does not reach its complete output expenses. Using the analysis of break-event point, we specified the volumes of output and its prices needed so that the product could make a profit.
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The effectiveness evaluation of chosen investment
MEDKOVÁ, Petra
This bachelor work deals with area of investment decision making, which is fundamental for all companies. The aim of work was to evaluate the profitability and potential risks of brewery Alfa. In order to avaluate the company economy I created financial plan based on original company premises and requirements. The results showed the unreality of the original plan. That´s why I created alternative financial plan where the area of incomes, net working capital and the area of personnel costs were modified.This plan was evaluated through the use of chosen financial analysis ratios. In the end I evaluated effectivity of whole investment and its riskiness by means of sensitivity analysis and break even analysis.
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Corporate strategy
REK, Martin
The principal objective and purpose of the thesis is to evaluate the company{\crq}s strategy and the suggestions of possible relevant adjustments and changes. Two separate divisions have been analysed in the company: division A and division B. The analysis of both divisions has been executed between 2005 and 2007. Certain anticipations of the future development have been determined on the analysis{\crq}s base. The anticipations are nevertheless influenced by the exterior and interior of the company. Three possible alternatives of the future development have been set up: the realistic, pessimistic and critical ones. These three alternatives have however the same purpose {--} to achieve the profit in both divisions A and B, or to achieve at least the level of costs where the incomes of the individual divisions are able to cover the total costs of the individual divisions.
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