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A Draft of a Corporate Financial Plan
Dostálová, Šárka ; Kamenský, Petr (referee) ; Karas, Michal (advisor)
This master´s thesis deals with a prepare the financial plan of a selected company for the planned period 2019 -2022. The plan is based on analysis, using specific financial analysis methods in the years 2014 – 2018. Based on the outcome of the financial and strategic analysis, the current situation is described. The financial plan for planned period is completed in two variants including evaluation using the methods of financial analysis.
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Application of Management Control System in a Business
Janíčková, Nikola ; Ondráčková, Vladimíra (referee) ; Žižlavský, Ondřej (advisor)
This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.
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Cluster Analysis Czech 100 Companies on the Basis of Financial Statements
Langer, Tomáš ; Král, Jiří (referee) ; Novotná, Veronika (advisor)
The diploma thesis called Cluster Analysis Czech 100 Companies on the Basis of Financial Statements deals with the testing of two hypotheses using a multidimensional statistical method - cluster analysis. The input data for the application of statistical methods are financial statements of selected companies for the years 2014 and 2015 which are publicly available. These data are digitized and subjected to methods of financial analysis.
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A financial plan of business development
Bártová, Aneta ; Vojtíšek, Karel (referee) ; Karas, Michal (advisor)
The thesis deals with the proposal of the financial plan of the company OK control s.r.o. The first part of the work is focused on the theoretical bases that are needed for processing the given topic. In the second part of the thesis, basic information about the company OK control s.r.o. is presented and its financial and strategic analysis is carried out. In the last part, the financial plan for the years 2022 to 2025 is proposed.
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Zobrazení nejistoty spojené s leasingovými smlouvami ve finančním výkaznictví nájemce
Kokrdová, Romana
This diploma thesis deals with the amendment of the Standard IAS 17 - Leases, which is result of negotiating between the International Accounting Standards Board and the Financial Accounting Standards Board. This thesis is primary focused on the lessee's impact of issues and deals with situation, when the contract contain an element of uncertainty, specifically the possibility of using option for extended or variable payments. First part is devoted to the theoretical information about leasing based on current Standard IAS 17. Second part of this thesis describes the historical background of the Project Leases and explains the new proposal of methodical approach. In the third part there are applied the new knowledges described above and assessed the impact of new methodology to the items appeared in balance sheet and income statement.
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Economic Aspects of Circular Economics in a Company
SOVOVÁ, Kristýna
The thesis deals with economic aspects of the circular economy in selected business entities. The aim of the thesis is to describe the structure of financial reporting of in terms of Czech Accounting Legislation (CAL) and International Financial Reporting Standards (IFRS). The possibilities and methods of evaluating the economy of the entities the CAL and IFRS. These possibilities and methods are then applied in the second part of the master thesis for selected subjects that keep accounts according to CAL and IFRS and also operate in the field of circular economics. The indicators, which are set in the first part of the thesis, are analyzed in terms of CAL and IFRS. The thesis evaluates three companies that account under CAL and three companies under IFRS. The analysis of stock indicators, the analysis of ratios, creditworthy and bankruptcy models and spider analyzes were chosen for the evaluation of selected companies. Within the spider analysis, companies accouring to CAL as a whole and also companies accourding to IFRS are evaluated. The output of this master thesis is an evaluation of the financial situation of companies within IFRS and CAL that deal with the circular economy and an evaluation of whether different reporting approaches have an impact on the financial situation of the company.
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Creation and application of the system of assessing the financial situation of the company
PRÁŠKOVÁ, Zuzana
The principal objective of this thesis is to create a suitable evaluation system of financial and economic evaluation of the company RM Chemicals s. r. o. based on data obtained from the financial statements for previous five years. Subsequently, the developed system will be applied and ascertained data with regard to the further development of the company will be evaluated. This thesis contains theoretical bases describing what the financial analysis is, what are the sources of information, which methods are used and who the users in financial analysis are. This thesis also deals with calculating the indicators and required to determinate the financial situation of the company such as absolute indicators of liquidity, profitability, activity or indebtedness, differential and proportion indicators or bankruptcy and creditworthy models. This analysis is used to improve financial situation of the company. The last part shows the results and some recommendations which indicators and methods of financial analysis should be used in the future.
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