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Accounting for securities
Frišová, Zlata ; Strouhal, Jiří (advisor)
Main purpose of this work is the observation on the term of securities, it further explains valuation and accounting from the point of view of an investor in Czech Republic. Since Czech Republic joined EU, czech accounting methods and IFRS have been progressively harmonized. This thesis including both methods.
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The Valuation of the Company Rodinný pivovar Bernard a.s.
Siničáková, Gabriela ; Scholleová, Hana (advisor) ; Heřman, Jan (referee)
The goal of the thesis is to valuate the company Rodinný pivovar Bernard a.s. for the purpose of possible sale or merger in the future. The thesis is divided into a theoretical and a practical part. The theoretical part explains the valuation procedure, particular analyses and methods used in the practical part. A discounted cash flow method was applied, specifically the two-phased model using free cash flow to the firm. The practical part started with a strategic and financial analysis, which helped to build a financial plan. The financial plan made a basis for valuation of the company by income method.
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Valuation of Rodinný pivovar BERNARD
Borecká, Kateřina ; Kislingerová, Eva (advisor) ; Kolářová, Blanka (referee)
The goal of thesis is market value determination of Rodinný pivovar BERNARD for owners. Theoretic part describes categories of value and the basic methods for valuation. Practical part contains strategic and financial analysis, financial plan and valuation. For valuation was applied DCF method(FCFF), book value and market comparison method.
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The valuation of the company BAEST, a.s.
Hrbková, Petra ; Kislingerová, Eva (advisor) ; Kulovaný, František (referee)
The aim of the thesis is to estimate the value of the company BAEST, a.s. Thesis mainly consists of a practical part, which includes strategic analysis, financial analysis, financial plan and valuation of the company. Strategic analysis deals with development of branch, consists of PEST analysis, Porter analysis and SWOT analysis. Financial analysis assesses financial situation of the company. Financial plan was made for 7 years according to information from financial and strategic analysis. The valuation of the company was performed by method DCF entity. As a complementary method was choosen accounting method.
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Valuation of the company Telefónica O2 Czech Republic, a.s.
Hliněný, Tomáš ; Doláková, Helena (advisor) ; Kolářová, Blanka (referee)
The aim of this diploma thesis is to determine a market value of the Telefónica O2 Czech Republic, Inc. to 1.3.2009. Concerned with valuation I used methods of discounted cash flow with utilization of FCFF, the book value and direct market valuation. Everything with all current conditions. After theoretic parts and presentation of the company I tried to investigate and descibe all influence, that affect the company in terms of its environment. I evaluated political, economic, social and technological situation in the CR. Then I described situation in branch of telecommunication services - its characteristics, competion, suppliers, customers and others. After SWOT I analysed financial management of the company in terms of financial analysis and compared the company with its competitors. With utilization of preceding factors I made a financial plan for years 2008 - 2012. At the end of all methods of valuation I reached final valuation.
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Ocenění společnosti Staropramen a.s.
Klupka, Ondřej ; Kislingerová, Eva (advisor) ; Kolářová, Blanka (referee)
The aim of the thesis is to set the market value of company Pivovary Staropramen a.s. for the needs of company management. Thesis firstly evaluates financial statements 2003-2007, compares them with general recommendations and with the competition. Secondly it is focused on strategic analysis, containing PEST analysis, Porters model and SWOT analysis. On the basis of findings is worked out financial plan for years 2008-2012. Finally valuation is made by method DCF entity, in form of FCFF, in concrete by Gordon growth model and Two phase model.
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Stocks in accounting
Jakoubek, Tomáš ; Randáková, Monika (advisor)
This bachelor thesis deals with the issue of registration and valuation of stocks and comparing Czech accounts with International Accounting Standards. The first two chapters briefly characterize the different types of assets and stocks in terms of defining the Czech accounting legislation. In other parts of the work are described methods of stock and their comparison. The following chapter is devoted to the methodology for valuing stocks. The last two chapters focus on methods of valuation under IFRS and the definition of individual differences with the Czech legislation.
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Determination value of company ELMO, spol. s r.o.
Pospíšil, Jan ; Scholleová, Hana (advisor) ; Pospíšilová, Zuzana (referee)
The basic objective of the submitted thesis "Determination value of company ELMO, spol. s r.o." is exactly estimate the market value of ELMO company. Principle of this thesis states the summary and description of the incoming methods of company assessing. The analytic section of this thesis contains all information relating to above mentioned company. Further the financial and assessement analysis is performed and on its basis the financial plan is created. In next step the incoming methods are applied. The verdict of appraisal value is stated in the final section.
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Development of the principles of pricing in German accounting
Stryjová, Iveta ; Skálová, Jana (advisor)
The work deals with the description of the development of valuation principles in the German accounting of the history to the present with regard to the proposed reform. It is primarily focused on the international intervention in the internal accounting system and the impact that it had on the valuation. There are also described changes in approaches to valuation methods for selected assets and liabilities. The goal is to provide information on the accounting regulation in Germany and especially on the valuation principles from the general view and then in term of specific pricing. The last chapter is devoted to the planned reform, the content, objectives and the impact on pricing methods.
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