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Entrepreneurial Project
Jeřábková, Veronika ; Kudelová, Iva (referee) ; Rompotl, Jaroslav (advisor)
The diploma thesis is focuses on elaboration of a business idea of the existing company INJETON PLAST, s.r.o. . It should be used not only as the final thesis but also as a basis and supporting material for decision making by the company management on the investment in own production of the plastic household goods.
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Business Plan Proposal for Fitness Centre M-Gym, Ltd.
Kašpar, Michal ; Činčura, Imrich (referee) ; Konečná, Zdeňka (advisor)
The master thesis focuses on the creation of the business plan proposal. Via implemented analysis (SLEPT, SWOT and Porter’s model) and questionnaire research were identified conditions for successful establishment and running of fitness centre M-Gym, s.r.o. in Brno. It involves the choice of tools and strategies, which allows the company to succeed on the market and become competitive.
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The Way to Better Future Means to Understand the Past The Math Modelling
Míková, Libuše ; Papírník, Jaromír (referee) ; Chvátalová, Zuzana (advisor)
The main aim of my diploma thesis is to prepare easy math model, which can help to understand the development of economic indicators in time. This math model will show the dependence and important moment in their development and can help to improve the efficiency of company. All math models will be working up in system Maple which is very good helper in working up of big group of data. The partial aim is to show characteristics of company, to valorize the efficiency of company and compare this efficiency with main competitors. The results will be recommendations which should help positive influence the future efficiency of company, help with choose of strategy and the make a better position on the market.
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Production logistics
Olej, Tomáš ; Vaněk, Jiří (referee) ; Špinka, Jiří (advisor)
This master’s thesis deals with manufacturing and logistic issues of low voltage cabinets produced by ProCS, s.r.o. company. The aim is to design and evaluate manufacturing and assembling process rationalization proposal. The proposal is based on familiarization with technological process of cabinet's manufacturing. Becoming familiar with manufacturing and assembling process of marshalling and system cabinets made it possible to find an opportunity of rationalization through automation of selected assembling processes. Automation of striping and crimping process is possible through suitable crimping machine. Situation before and after rationalization is economically interpreted and evaluated using break even point analysis. Through mentioned rationalization arrangement it is possible to improve manufacturing flexibility, reduce lead times and cut down manufacturing costs.
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Financial Analysis of a Home for the Elderly
Brantalová, Adéla ; Hajdíková, Taťána (advisor) ; Stejskalová, Irena (referee)
This bachelor thesis focuses on data processing for retirements home financial plan. The aim of this thesis is to analyse costs at the average occupancy of 130 beds. In the next step the thesis focuses on planning for changes at reduction of occupancy to 100 beds. Both analysing contemporary costs and planed costs at the change of occupancy were done by costing. Second method that was use dis break-even point analysis. By using this method I found out, what price clients should pay to maintain the retirement home out of the red. Due to those methods it was necessary to classify costs into fix costs, variable costs, explicit costs and indirect costs.
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Cost management in selected farm company
LÍSKOVCOVÁ, Eva
The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.
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Financial Analysis of ČEPS Inc.
Novák, Petr ; Mikovcová, Hana (advisor) ; Mikan, Pavel (referee)
The main goal of this thesis is to prepare financial analysis of ČEPS Inc., evaluate the financial health of the company during the years of 2006 - 2010 and execute cost analysis with focus on break even point analysis. In the methodological part I present methods, which are used in financial analysis and techniques of calculation each single indicator. The practical part describes the ČEPS Inc. and apply techniques from methodological part on company accouting sheets data. In conclusion of this thesis I will try to briefly summarize the financial healt of the company.
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Is usage of international tax planning truly for everyone?
Komínek, Martin ; Klazar, Stanislav (advisor) ; Kostohryz, Jiří (referee)
International tax planning belongs to one of the phenomena of the last decades. Many countries began to reflect tax havens as part of the global economy and many of these tax havens make effort to transform into modern financial centres. This bachelor thesis analyses the break-even point of deciding whether to use or not to use the potential of international tax planning. The thesis is divided into three chapters. In the first chapter, I define tax havens and describe the history from its beginning to its present situation, legal forms of companies being established in tax havens and advantages of their usage, as well. In the second chapter, I describe two selected jurisdictions, namely Cyprus and the Isle of Man. In the third chapter, I show applied examples of using these two jurisdictions and I deal with the question, up from how high earnings before taxes (EBT) it pays off to an entrepreneur from the Czech Republic to use the services of international tax planning. The thesis proves that international tax planning is not financially advantageous for small entrepreneurs with EBT under one million Czech crowns but it already is for entrepreneurs who are able to reach EBT exceeding this amount markedly.
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