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Decision Making about a Method of Purchase of Fixed Assets in a Company
Krejbich, Tomáš ; Škapa, Stanislav (referee) ; Zinecker, Marek (advisor)
The bachelor’s thesis deals with the question which sources of financing would be the most efficient for the respective company when buying the necessary equipment. It deals also with the product analysis of leasing companies and banks, especially with the financial leasing and loans for fixed assets. The core of this work is to find an optimal variation of external financing, based on the performed analysis evaluation of the particular products, which would respects the criteria set by a company.
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Financial analysis of the company New World Resources Plc
Valík, Lukáš ; Staňková, Anna (advisor) ; Marek, Petr (referee)
This diploma thesis titled "Financial analysis of the company New World Resources Plc" is structured into three main parts. The first chapter lays down the theoretical framework of the financial analysis including the definitions of the fundamental terms, introduces the main groups of users and presents mostly applied tools. The second part aims to present relevant information about the NWR group, i.e. among others the major shareholders and controlled subsidiaries. Moreover, the substantial part of the chapter dedicates to the market development and recent news and problems related to the company. The key third part, in the help of the tools of the financial analysis, intends to interpret the causes and reasons of the development of the corporate finance of the company. The objective of the final chapter is to determine the extent of the financial health of the enterprise as well as potential risks of its future outlook.
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Business Property - tax and accounting aspects
ANTOŇŮ, Ivona
In this Bachelor{\crq}s thesis I have examined the issue of business assets while focusing on the aspects of taxation and book-keeping. The objective of this work is an analysis of the limits of business assets in accordance with valid Czech legislations and the application of book-keeping and taxation consequences in practical terms of changes in business assets. The theoretic section characterizes business assets in terms of physical and legal entities, the company{\crq}s proprietary structure, which is dividend up according to valid account curricula for entrepreneurs that keep accounts. I have also included a preview of the question of asset assessment as well as limiting the methods of acquiring and liquidating tangible and intangible long-term assets and describing what the term joint property of spouses means pursuant to the Civil Code. I have also focused on the question of changes in business assets {--} in specific terms the methods of transferring business practices from a physical entity to a legal entity, the methods of transforming the company by division, the execution of a decision inflicting company share in a company and cooperative, and the termination of business practices of a physical entity. I provide information about taxation records and taxes designated by lump-sum amounts. In the practical section I develop the proprietary structure of a select legal entity and apply the results of the analysis of changes in business assets to this legal entity {--} the acquisition of long-term tangible assets, the sale of assets, and the depreciated price of assets in terms of the Income Tax Act. I also mention the question of acquiring tangible assets in the form of financial lease with the subsequent purchase of leased matters as a general opportunity of tax optimization, which is also applied to the select legal entity. I also mention the capital accession of a German company, which was selected by the legal entity mentioned above for the expansion and improvement of quality of offered services.
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Specifics of financing MNC on Vattenfall case
Lopour, Miroslav ; Marek, Petr (advisor) ; Brožík, Jan (referee)
Paper discusses specific issues of corporate finance in multinational company. Vattenfall is Swedish company from utilities sector and is in many ways similar to ČEZ group. It expanded on a large scale and in present consolidates its activities. Paper covers particular factors, which influence corporate finance in such a company. Big emphasis is put on a role of soft factors.
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Financial decision-making at longtime investment
HAVELKOVÁ, Zuzana
The valuation of planned investment in defferent groups of the fiscal assets of concrete company is the aim of this bachelor study. The other problem is valuation of existing forms for buying of selected investments and examine the advantageousness of other alternative possibilities of financing. In the teoretical part the bachelor study explains the conception of nvestment and the dividing of investment. Then in the bachelor study is the part about internal and external source of the financing of investments. At the conclusion the bachelor study provides informations about methods of the valuation of investments efficiency. In the practical part, on the basis of obtained informations from selected company, is the valuation of efficiency of buying the concrete investments. I used the methods of discounted expense and the methods of current values. After the short presence of company and after the explanation of method of selection optimal source for financing of capital project forwards the more detailed analysis devoted to the most frequent forms of the financing of holding. Among these forms we can insert acquisition from the own financial instrument, from the investment credit and financing by the form of financial leasing. All calculation and confrontation come from the real expense, which Formitories and Refectories of University of South Bohemia provided me. ČSOB Inc. with branch bank in České Budějovice provided me the conditions of loan for purpose in financing of investments by the bank loan. VB Leasing CZ in České Budějovice provided me the condition of financial by the help of financial leasing.
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Impact of the Agricultural Enterprise Size on the Amount of the Operation Results
CARDA, Martin
This study examines impact of company size on the level of economical outcome. The study focused on particular 10 subjects which were analyzed in detail to obtain more detailed information about the economy of these enterprises. The major company size assessment criterion was the turnover range examined in comparison to the final trading outcomes. The acquired data were sequentially merged into a graph and further compared with the graphs of the other year-periods under study (2008, 2009, and 2010). Time-line has been set to avoid extreme fluctuations due to one-year-scale irregularities. As the result of the project, a trend-line was inserted into the three graphs, involving the data of the tracked companies, in order were to analyze whether company size affects the economic results and to what extent. A minor interaction occurred; therefore we can declare the size of the agricultural company to have only a low influence on economical outcome, caused by tendencies of the companies to economize on tax-payments as little as possible.
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The organisation and process management in the tourism company
POLÁKOVÁ, Lucie
The aim of the thesis is the evaluation of the organisation and process management of services in chosen company aimed for the tourism and suggestion of relevant changes of these services in favour of improvement of the prosperity and continuity of the business. Chosen company has been analysed between 2007 and 2008. The company has been analysed globally, in term of corporation finance, in term of marketing and engineering management and in term of external and internal environment of the company. Recommendations have been based on this analyses. These recommendations would improve method of operation of this company in term of long term objectives.
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Finanční analýza podniku Plzeňský Prazdroj, a.s.
Kukura, Peter ; Lodr, Jakub (advisor) ; Kršková, Martina (referee)
Práce řeší finanční situaci společnosti Plzeňský Prazdroj, a.s. v ČR a porovnává ji s konkurencí. V metodickém aparátu naleznete postupy a návody jak podnik hodnotit, praktická část pak obsahuje samotné výpočty a hodnocení. Práce obsahuje vertikální a horizontální analýzu, finanční ukazatele (rentability, aktivity atd.), zlatá pravidla financování a také vzorce DuPonta nebo IN01 nebo ukazatel EVA
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