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Evaluation of the effectiveness of selected investments, including the selection of the optimal method of financing
VAŠMUCIUSOVÁ, Eva
The goal of this thesis was to evaluate efficiency of selected investment and to identify adequate form of financing in regards to ensuring stability of company and minimization of cost. The company owned an old building and decided to rebuild it into a hall for breading broilers. While drafting this thesis, a subsidy was applied for; however it has not been determined yet whether or not it would be granted. Based on that, investment efficiency was evaluated for both scenarios. Company's 2012 financial accounts were used as input data. Net present value was used to calculate the investment efficiency. Two scenarios were considered: capital expenditure excluding the subsidy, and capital expenditure with subsidy granted. Based on the results, it has been determined that both investment scenarios are worth a realization. Next part was a risk analysis, where based on analysis of sensitivity the death rate was increased by one percentage point. It was followed by break-even point, which is the point at which the investment would not be worth it. The result showed that the project carries no risk. The only risk factor here is broiler death rate, which should fluctuate around 6%.
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Valuation of assets developed internally and its impact on the explanatory power
BEHENSKÁ, Gabriela
The subject of bachelor thesis is to analyze valuation of property of joint-stock company Tesla Blatná, which is taken on the basis of their own activities, assessment of individual valuation methods and propose measures to explanatory power. The short-term and long-term assets are analyzed. Another section is devoted to analyzing the break-even point for the resort producing short-term assets.
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Modern methods of cost management
SLÁDKOVÁ, Kateřina
The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.
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Financial analysis of Michelské pekárny, a.s.
Trnková, Kristýna ; Marek, Petr (advisor) ; Daněk, Stefan Svatopluk (referee)
The aim of this bachelor's thesis is to undertake financial analysis of limited company Michelské pekárny. The analysis was based on data from the period 2006 - 2010. The thesis is divided into two parts. First part is methodical and it explains use of models and indicators. The second practical part starts horizontal and vertical analysis of balance sheet and income statement. It also deals with assessment ratios, creditworthy and bankruptcy models and intercompany comparison with two similar firms in the same market segment. There is also made analysis of break-even point from which follows, that company deal with the long-term loss only systematic cost reductions. At the end of this part is made a brief SWOT analysis. The conclusion indicated the final summary and recommendations for improvement in some indicators.
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Financial Analysis of the Company HOLDES, s. r. o.
Klimo, Branislav ; Škerlíková, Tatiana (advisor) ; Marek, Petr (referee)
The bachelor thesis focuses on the financial situation of the company HOLDES, s. r. o., during the period from 2007 to 2011. The main emphasis is put on the extensive data support, particularity of specifying the methods used in the financial analysis and a detailed financial analysis itself, which aim at making the analysed field easier to understand especially for readers without any knowledge in the field of accounting or financial analysis. Company HOLDES, s. r. o., is compared to the selected competitors which are analysed along with the company during the whole analysed period. Therefore, the thesis also gives the information about the financial situation of the selected competitors and tries to stress their strengths and weaknesses. Specific contribution to the thesis represents the linear regression model whose parameter estimates allow me to distinguish the variable and fixed costs which are necessary to conduct the break-even point analysis and its use for gain management of the company. I have come to conclusion that, in comparison with the competitors, the financial indicators of the company HOLDES, s. r. o., are below the average level. On the other hand, the positive outcomes of the company from the year 2010 and the investment in the new modern machinery in the most profitable production centre from the year 2011 can ensure that the revenues in the future will be sufficient in order to reach the break-even point and make a profit.
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Treatment of Childhood Obesity in Oliva Children's Hospital
Nováková, Kateřina ; Střítecký, Rudolf (advisor) ; Kandilaki, Daniela (referee)
This diploma thesis analyses children's obesity treatment as it is applied in the Oliva children medical institution (ODL), Říčany. Managerial-economical methods were used to evaluate the benefits of the children's obesity therapy. The study hypotheses were that a) the ODL obesity treatment works well and b) the financial results are stable. Based on analysis of incomplete data from 2009, this study found that mean percentage loss of initial weight reached 5.8% (6.1% for boys, 5.6% for girls), a satisfactory result. In order to maximise individual weight loss, the length of one stay should exceed a month (30 days). The second part of the hypothesis, the financial analysis of the weight loss program, was not supported by the data. If economical stability (break even point) is to be achieved, the sanatorium must operate 350 days per year having 163 occupied beds. However, there were only 108 beds available in 2009 and the number of the beds continues to decrease. There are other, external factors that suggest long-term economic difficulties, such as changes in the national health-care system, pending property relations, and difficulties with both salaries and staff. In conclusion, recommendations are offered that can improve the program, given the constraints imposed on it by factors within and without the ODL.
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Costs and change of production volume
HOREJŠOVÁ, Kateřina
Thesis deals with the relationship of costs and change of production volume. The introduction is characterized by the selected company from South region and in terms of profit, the number of employees and total assets. It is also shown changes in costs, revenues and operating results. There are also counted pointer to speak about cost-effectiveness in business. For example, operating leverage, break-even point, profitability ratios, cost ratio. From the calculations it is clear that the best business results achieved in 2007, while the worst of the venture was in 2008.
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Foundation financial project
Kolářová, Radka ; Sieber, Martina (advisor) ; Získalová, Tereza (referee)
The aim of the thesis is to prepare a financial project for newly founded small bakery. The thesis will contain forms of founding the company and expected development of company's behaviour for first five years of its existence on the market. Finally I will make evaluation of my investment into this bakery.
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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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Analyze of the business opportunity in the field of crude oil tank mixing and cleaning by means of the new technology DS Jet Mixers
Dundr, Zdeněk ; Hartman, Ladislav (advisor) ; Boura, Vlastimil (referee)
Scope of work was technical-commercial analyze with the aim of finding out if the foundation of a specialized subsidiary company by maintenance department outsourcing would have a real and economical justness. The specialized subsidiary would receive right and know-how of patented modern technology the DS Jet mixers designated for crude oil tank mixing and cleaning. Outcome of the thesis is found break-even point when applies the plan in terms of organizational-economical matters and which action would be necessary taken. Theoretical part of work explains specific of enterprise in new sphere of business, new technologies and services trends in Europe. There are discussed typical Europe crude oil market issues, explained principals of market and product analyze, internal process optimization methods and outsourcing in this part. Financial and break-even point analyzes is defined. Practical and analytical part includes the DS Jet Mixers technology description, implementation of the system in the MERO ČR, a. s. and the technology SWOT analyzes inclusive of competition benchmark. With market research had been checked EU market opportunities and marked attractive markets. The way of subsidiary foundation is proposed. The Integral part of the analytical part creates intended the break-even point. In the summary is comprehensive analyzes outcomes and recommended solution in current statute. Furthermore is advised marginal number of orders since when outsource the activities with the DS Jet mixers into subsidiary company.
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