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Financial analysis - Teplárna Liberec, a. s.
Semerádová, Markéta ; Rauš, Jiří (advisor)
This bachelor work contains of two parts -- theoretical- and practical one. In the first part, I focus on explaining the term "financial analysis", also name the users of financial analysis, sources of information and explain the basic instruments and methods of financial analysis. To be more specific I deal with interpretation of horizontal and vertical analysis methods, rentability, liquidity, solvency, activity and indebtedness. The second (practical) part includes the financial analysis in the real company. First I introduce Teplárna Liberec a. s. and its history, after that I interpret and comment real company issues using the instruments and methods mentioned in the first part of this work.
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Usability of accounting information during controls of type 3E
Šimek, Martin ; Svoboda, Michal (advisor) ; Zouhar, Tomáš (referee)
The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
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Analysis of Receiving Different Types of Passes in Top-Performance Basketball
Palušák, Matúš ; Velenský, Michael (advisor) ; Kaprálek, Tomáš (referee)
Název práce: Analýza využití přihrávek a jejich druhů ve vrcholovém basketbale Cíl práce: Na základě kvantitativní a kvalitativní analýzy utkání zjistit výskyt přihrávání a vliv této herní činnosti na úspěšnost útoků v elitním basketbale mužů. Metoda práce: Metodou práce je přímé pozorování a evidence výskytu a druhů přihrávek v utkáních Evropského poháru a play-off NBA v sezóně 2005/2006. Výsledky: Ukázalo se, že rozdíly v přihrávání mezi vytipovanými družstva EP a NBA se vyskytují zejména v kvalitě provedení činnosti a také v druzích aplikovaných přihrávek. Naopak rozdíly nebyly zaznamenány u délky přihrávek a jejich využití z hlediska prostoru. Klíčová slova: basketbal, přihrávání, druhy přihrávek, ztráty.
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Reporting v mezinárodní společnosti
Faltová, Veronika ; Král, Bohumil (advisor) ; Dieter, Dierl (referee)
Tato diplomová práce zpracovává otázku reportingu v mezinárodní společnosti. Seznamuje čtenáře nejen s teoretickými základy, ale i s praktickými postupy uskutečňovanými v Siemens VDO, dceřiné společnosti mezinárodního koncernu Siemens AG. Jejím hlavním cílem je zhodnotit, jak se způsob provedení interního reportingu odráží do kvality manažerského rozhodování. Hlouběji se tato práce věnuje otázce interního reportingu, přičemž hlavním těžištěm se stává analýza struktury a vypovídací schopnosti výkazu zisků a ztrát v podobě aplikované v Siemens VDO. Práce zvažuje vhodnost struktury pro plnění požadavků, které jsou na výkaz zisků a ztrát v oblasti analýzy tvorby zisku kladeny. Na závěr uvádí vlastní návrh řešení, jehož záměrem je zvýšení vypovídací schopnosti toho výkazu a zlepšení jeho funkce jakožto podkladu pro řízení společnosti.
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Construction technological project of factory hall in Bílovec
Carbol, Štěpán ; Kopecký, Lukáš (referee) ; Novotný, Michal (advisor)
This thesis addresses the construction of steel buildings in Bílovec. In this work we are solved structurally technological study of the construction of steel buildings. The work deals with the traffic situation around the building and a landing distance. The thesis focuses on the installation for the steel skeleton and industrial floors of wire reinforced concrete, time and financial plan, project, site equipment, design of main construction machines and mechanisms, timelines, capital construction object, then control plan for the steel skeleton and industrial floor. Moreover, it is processed itemized budget including bills of quantities, Risk Plan for the steel skeleton and industrial flooring and design details. The basis for this work was the design documentation for the realization of this project.
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Financial Analysis of Sklárny Moravia, a. s.
Sarukhanyan, Kristina ; Marek, Petr (advisor) ; Petriashvili, Aleksandre (referee)
Goal of this bachelor's thesis is to perform a financial analysis of company Sklárny Moravia, a. s., whose main business activity is production of glass packaging. Analysed period are years from 2010 to 2014. The principal source for the analysis are published financial statements and annual reports of the company. The thesis has two parts. The first part, which is methodical, summarizes all the analytical methods used in the practical part: vertical and horizontal analysis, indicators of profitability, activity, liquidity, indebtedness and solvency and one of bankruptcy models and one of creditworthy models. The second, practical, part contains analysis of the company, the results of which are continuously compared with the industry and competitors.
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Economic analysis of the seleced company
Horáčková, Radka ; Brožová, Ivana (advisor) ; Ivana, Ivana (referee)
This diploma thesis focuses on the financial analysis of a particular agricultural
co-operative during a five-year period, i.e. from 2011 to 2015. The first theoretical part defines the concept of financial analysis itself, its purpose, documents for preparation and users. The next part of the theoretical bases characterises particular methods of financial analysis. The analytical part of the thesis is processed on the basis of the theoretical knowledge. The analytical part, in its introduction, provides basic information about the agricultural co-operative. Subsequently the horizontal and vertical analysis of the financial statement is carried out, and following this an analysis of financial indicators and ratios. The analytical part is concluded with bankruptcy and creditworthy models. The final section summarizes the results of the financial analysis, and according to this suggestions for financial improvement of the agricultural co-operative are proposed.
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Statistical analysis of financial indicators ČSOB insurance, Inc. in the years 1993 – 2015
Klímová, Aneta ; Hošková, Pavla (advisor) ; Petr, Petr (referee)
This thesis focuses on the statistical analysis of the financial indicators the ČSOB insurance company inc. in the years 1993 to 2015. First is the issue of insurance from a global point of view, where in the context of financial markets ranks, what kinds of insurance there are etc. Furthermore, it is established by specific information from the analysis of ČSOB insurance company for historical and even current. In the next section also examines the issue of financial analysis, both in general concept and specifically tailored to the field of insurance. In the analytical part of the thesis is carried out first, the financial analysis of statements of insurance companies on financial analysis of standard and special financial indicators for insurance companies. Follow the elemental characteristics of time series, indicators, profit, number of employees, the premiums, the share of the insurance market and insurance indemnities. In the next section is discussed the insurance market in terms of competition and comparison the development of the situation CSOB pojistovna with the leader of the insurance Česká pojišťovna further by Kooperativa and Generali insurance company in the areas of profit, the prescribed profit and the number of contracts. The specified income and the number of contracts in this case have separately divided into life and non-life insurance. At the conclusion of the analytical part of the work are made a prediction for 2016 and 2017.
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