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Enterprise Efficiency and Value-based Management
KYSELA, Jan
This paper deals with theory of measuring enterprise performance in relation to its market value. Main objective is to explain the principles of value-based management and answer the question why managers prefer this concept of financial management. It is extended about less used financial performance indicators which respects principles of value-based management and implements to this traditional instrument new dynamic components. This theory is supported by case study.
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The basic methods of financial performance measurement
Loy, Dalibor ; Wagner, Jaroslav (advisor) ; Halíř, Zbyněk (referee)
Company's performance is a very important factor that affects company's ability to survive in today's highly competitive environment. But the question is how to measure this performance. Bachelor thesis is focused on analyzing and mapping the most important and innovative methods of measuring company's performance. Accounting information is crucial when analyzing methods, because it's a major source of many of them. The work therefore assesses the potential of accounting information to be a quality source of information for the performance measurement. The main idea is to make a comparative analysis of the above mentioned methods of performance measurement, in order to find the most appropriate method (or combination of them) which could be used to measure the performance in the context of managing the company's value, for its managers' need (internal users).
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Relations between macroeconomic indicators and indicators of enterprise performance: aplication on enterprise Alba - Metal s.r.o.
Klim, Michal ; Pošta, Vít (advisor) ; Nečadová, Marta (referee)
The bachelor thesis examines relations between macroeconomic indicators and indicators of enterprise performance. It specifically deals with performance indicators of enterprise Alba Metal s.r.o. This enterprise is a Czech and foreign car industry supplier. Regarding the ownership and management of the firm, I compare return on equity as the performance indicator with the fundamental macroeconomic indicators including balance of payments. The sample includes years from 2004 to 2009. This thesis analyses the economic situation in detail and is based on financial analysis of this enterprise. The source of macroeconomic indicators are public statistics of the Czech Statistical Office, Czech National Bank and OECD.
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Company's profitability, its position, expressing (measurement) and management
Hudec, Martin ; Ducheček, František (advisor) ; Jurečka, Jan (referee)
This bachelor thesis deals with the companies' profitability. It is divided into two parts, where in the first theoretical part it describes from available literature the principles of operation of enterprises in the market environment, and the ways how you can monitor and evaluate a particular company from the perspective of profitability. Furthermore, it describes which methods can be used to affect (manage) the company's profitability. In the practical part, the previous theoretical findings are applied in a profitability evaluation of a fictive company, where difficulties between theory and practice are pointed out (especially in the view of testifying ability of financial statements, which the profitability analysis is based on). With necessary corrections to the financial statements, relevant data needed to analyze the real profitability of the company are found, and the analysis is done and evaluated. The conclusion summarizes the gained knowledge and gives suggestions for preventing or solving the problems with distorted data included in the financial statements.
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The company efficiency and its evaluation
HARVALÍKOVÁ, Petra
The focus of this bachelor elaboration "The company efficiency and its evaluation" is to review the company efficiency by means of the ratio indicators with the comparison of time progress. In this elaboration there are mainly paraller indicator patterns being used, in the concrete: rentability, activity, insolvation and liquidation. There is slightly described the value and bankrot indicators with the pyramid indicator patterns. And all that is being analysed in a particular company - Beton K.R. Ltd. Finally the efficiency of the selected company has been evaluated and there are suggestions being set for the further development.
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Financing of the company in relation to the individual phases of its life cycle
MALACHOVÁ, Petra
The objective of the presented thesis is to classify the company objectives in the individual phases of its life cycle, to characterise the performance parameters of the company and the sources of financing in relation to the individual phases of its life cycle. We also analyse the performance of a sample company from the South Bohemia region and we assess the existing forms of its financing. Based on this we consider the use of other forms of financing and estimate the impact on the economic results of the company. In the theoretical part we first explain the notions company and business and the individual life cycle phases. Then we discuss the performance of the company in the individual phases of its life cycle. Another chapter focuses on the sources of financing. There are characterised the individual financial resources, divided according to various criteria. We also describe the advantages and disadvantages of the given sources of financing. The practical part contains calculations, tables, graphs and relevant comments on the received values. We assessed the situation of the company Mauring spol. s r.o., that deals in civil engineering in the building industry. We mapped the development of the company in years 1997, 2000, 2003, 2005 and 2008. We analysed the performance of the company with respect to the assessment of the forms of its financing. We also assessed the liquidity and the indebtedness. The return indicators are then compared with the average in the industry. Another part of the work focused on the assessment of the forms of financing of the sample company. We also applied the balancing rules for the company. In the final chapter we assess other forms of financing and the possible impact on the economic results of the company. The final assessment contains a summary of the achieved results as well as my own recommendations for the company {--} what should be focused on in the future in order to improve the performance of the company.
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THE MODERN PERFORMANCE CRITERIA OF A COMPANY
HOLCNER, Miloš
This thesis deals the efficiency of company and in differences between traditional and modern indicators of financial efficiency of company as first. Practical part of this graduation thesis targets on the modern performance criteria of a company. Economic value added was chosen as a representative of the modern value indicators. Economic value added is a way to determine the value created for the shareholders of a company. In the case study is EVA computed by economic model, accounting model and benchmarking diagnostic system of financial indicators INFA in the company which was chosen. The main part forms describing the adjustments that the economic model demands. In details are described editing which lead to the net operating assets and to the net operating profit after taxes (NOPAT). All three methods are compared one another in conclusion.
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Finanční analýza podniku Brano a.s.
Knížek, Milan ; Vávrová, Hana (advisor) ; Strnad, Lucien (referee)
Tato bakalářská práce si klade za cíl zhodnotit vývoj finanční situace společnosti Brano, a.s. v letech 2004 až 2008 za použití absolutních, poměrových a rozdílových ukazatelů a tyto údaje porovnat s odvětvím. Teoretická část práce se věnuje popisu jednotlivých kroků finanční analýzy, praktická část pak samotnému zhodnocení výkonnosti a finanční situace v podniku.
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Aplikace Balanced Scorecard ve společnosti Řetězárna, a. s.
Mejzlíková, Michaela ; Neumaierová, Inka (advisor) ; Vrbský, Petr (referee)
Diplomová práce se zabývá aplikací Balanced Scorecard (BSC)ve společnosti Řetězárna a.s. Balanced Scorecard je klíčový manažerský systém, který převádí firemní poslání a strategie do uceleného souboru měřítek výkonnosti. Nejprve byla provedena analýza finanční výkonnosti podniku, banchmarkingové srovnání a dále také strategická analýza podniku. Stěžejní část diplomové práce tvoří již samotná implementace BSC. Ta spočívá v přiřazení podnikových strategických cílů a jejich ukazatelů úspěšnosti k jednotlivým perspektivám BSC. Provázanost a kauzalitu podnikových strategických cílů přehledně zobrazuje strategická mapa. Dalším výstupem diplomové práce je podpůrný nástroj v programu MS Excel, který obsahuje data pro hodnocení úspěšnosti jednotlivých firemních strategických výpovědí a procesů.
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