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Business plan of construction company
Blažková, Lenka ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The theme of this thesis is a business plan. The first part contains a theoretical description of the business plan and all its essentials. The second part of the work deals with composing a factual business plan of EB-Invest company. The plan is designed to purchase and reconstruction of building in the town of Tábor. Reconstruction occurs multifunctional building with apartments and commercial spaces for rent. The purpose of the plan is to assess wheather this project will be economically efficient for the company.
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Financial analysis of a selected company
Málek, Jan ; Průša, Přemysl (advisor) ; Filipová, Vladimíra (referee)
This bachelor thesis deals with the financial analysis of a selected company. The first theoretical part characterizes basic terms, goals, users and sources of input data. It also defines the used models and indicators and explains the process of their calculation. The main practical part describes the selected company and performs the horizontal and vertical analysis of financial statements, the analysis using the ratio indicators and the cost-benefit analysis. The company is compared with two other companies from the same field using a selected financial standing and bankruptcy model. The final part evaluates the overall financial position of the company and proposes proper solutions.
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Tax base and its relation to the income before taxes
Červová, Zuzana ; Bokšová, Jiřina (advisor)
The thesis investigates the issue of finding the tax base from the income before taxes, aims mainly on costs and revenues, which are assessed from both the accounting and taxation perspective. It also defines the accounting system, corporate income tax and the interconnection between accounting and tax system. The thesis concludes with a practical example.
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Optimization of Providing Dialysis Care to Patients in a chosen Heath Care Facility
Michalík, Jiří ; Mlčák, Jan (advisor) ; Doubravová, Alena (referee)
This thesis deals with the profitability of sales of the dialysis care provider. The main aim of the work was to optimise the dialysis care in Jindrichuv Hradec hospital. Mentioned proposed solution concerns personnel and technical aspects and particular elimination methods. Another aim of the work was to clarify the reimbursement system of the particular dialysis methods, to compare economic results with the profitability of the dialysis care in the years 2006 and 2007. The author endeavoured to create possible ways of the development based on the knowledge of the number of patients and the insurance company reimbursement system. Necessary data and information were acquired from Jindrichuv Hradec hospital reports. This work is thought to contribute to enrich the practical usage and its results can be used by the hospital management or anybody interested in the dialysis care and its economic aspects.
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Selected Items from the Firm's Accounting Statements and their Analysis
Štěpánková, Monika ; Zmrhalová, Alena (advisor) ; Stejskalová, Irena (referee)
The theoretical part of the thesis includes the main characteristics of firm's accounting statements and the use of information from accounting statemensts. In the chapter called "The use of information from the accounting statements" is also availability, reliability, intelligibility and comparability of data. The last part of the theoretical thesis are the time limits of publication data. The practical part of the thesis includes the main characteristics of the H. S. O. stavební a obchodní spol. s r. o. and the firm's accounting statements. Next chapter consists of the analysis of costs, revenues and income statement in the time series (the analyse of income statement summarizes costs and revenues). The time series is from 2005 to 2007. The last part of the thesis includes the cash flow analyse in the time series.
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Revenue forecasting in municipal budgets
Talíř, Jan ; Sedmihradská, Lucie (advisor) ; Slintáková, Barbora (referee)
The focus of the thesis is set on different ways of analyses of revenue forecasts, their compilation and integration into budget procedure of a certain municipality, in this case Polička. The thesis aims to analyze the ability of the municipality to forecast its revenues as close as possible and to find out whether the forecast can be even more accurate with the help of several statistical methods. A certain part of the thesis is devoted to a description of a method how the municipality forecasts its revenues and what is done before the budget is approved. The result of the thesis shows that the forecasts of the tax revenues are relatively accurate. Futhermore, used methods of revenue forecast are not appropriate for all the revenues in the same way. Therefore it is not advisable to forecast particular revenue by the same method.
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Cost and break-even analysis of bored tunnel of Metrostav a.s.
Hadravová, Marcela ; Klečka, Jiří (advisor) ; Uhlíř, Jan (referee)
The bachelor thesis discusses cost analysis, cost functions, revenues and profit, the break-even analysis and related decision problems. The topic of this study is important to every manufacturing company. The general theoretical basis subsequently tend to concrete problem-solving, including calculations, graphic representations and verbal explanations. The theoretical part of this work presents potential approaches to the description of basic economic values and examines correlations of these values. Problems described in theoretical part are applicated on a project currently executed by public limited company Metrostav, it is a tunnel construction known as ,,Construction 0079 Špejchar -- Pelc -- Tyrolka -- bored tunnels". There have to be made some important decisions about the basic time, technological and other variables before calculations. Determination of variable and fixed costs is based on the Classificational Analysis, necessary information about costs are included in cost calculations. Revenues are calculated from the investment budget for the tunnel project. Break -- even point is calculated for the three geological categories of rock, which differ with dificulties of boring. The thesis is focused also on various types of decision problems such as number of running metres, that is necessary to bore to achieve required profitability or determination of profit and profitability achieved by the target monthly performance in particular geological boring categories. The calculated outputs are summarized and compared, the conclusions and recommendations for a further use of the outputs in the whole process of tunnel boring are described. The procedures used for the calculation of the break--even point and making decisions about related problems can be generalised and used in similar tunnel projects, or more precisely in all line construction projects carried out by the Metrostav.
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income from operations of natural person - accounting vs. tax evidence
Vrbová, Tereza ; Randáková, Monika (advisor)
The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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