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Utilisation of costing for profitability analysis in a particular entity
Hospodka, Jiří ; Wagner, Jaroslav (advisor) ; Knorová, Kateřina (referee)
The thesis deals with assembling the final calculation, and subsequent analysis of the profitability of particular outcomes on the example of non-profit organization AIESEC Prague. The theoretical part is devoted to methods of calculation and generally outlines the problems of profitability. The practical part describes the organizational structure, the services offered, and the method of bookkeeping. It serves as a basis for allocation of costs, and the subsequent compilation of the actual calculation.
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Determinants of profitability in banking sector
Mrázek, Martin ; Rod, Aleš (advisor) ; Chytilová, Helena (referee)
This thesis analyzes devolopment of profitabilty and market structure of banking sector in the Czech Republic, Slovakia, Poland and Hungary. Empirical results are consistent with structure-conduct-performance hypothesis, on the other hand efficiency hypothesis seems to be unlikely. These conclusions are furthermore supported by DEA efficiency analysis. Results of non-structural Panzer-Rosse model suggest that during the period under consideration, market outcome was similar to monopolistic competiton. The results of regression analysis reveal that bank-specific variables, share of banking deposits on GDP, GDP growth and interest rates are the main drivers of banking sector profitability.
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Banking industry analysis of V4 countries and it's role in national economies from 1990 to today
Šobotník, Dan ; Klepek, Cyril (advisor) ; Pavelek, Petr (referee)
Banking. Industry which affects most of us and which has a significant impact on financial sector and economy in general. The aim of this thesis is to assess trends and development of banking sector within the countries of the Visegrad Group with main focus on falls, profits, credit policies and regulation. These will be analyzed on the background of recent financial crisis which has affected most of the world economies. By analysis of the financial reports, we can see differences in various fields of banking, for example credit policy or market concentration.
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Financial Analysis RED BULL Ceska republika, s.r.o.
Obšivačová, Ivana ; Staňková, Anna (advisor) ; Borkovič, Michal (referee)
This thesis is focused on financial analysis of Red Bull Česká republika, s.r.o.. First part of the thesis covers theory of financial analysis, goals, resources and users of financial analysis. There are also techniques of financial analysis described in this part. Afterwards the company Red Bull Česká republika, s.r.o. and its activities are covered. Practical part of the thesis contains analysis of financial statements of the company from 2010 to 2014. This part is focused on horizontal and vertical analysis and also analysis of ratios from categories profitability, activity, liquidity and solvency. Closing chapter covers the summary of findings of the financial analysis.
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Determinanty ziskovosti leteckých tras v Evropské unii
Tománková, Ivana ; Lahvička, Jiří (advisor) ; Janíčko, Martin (referee)
This thesis examines the determinants of air route profitability in the European Union and the cooperating countries of Norway and Switzerland. Building on the assumption that only profitable routes are served, I develop a set of probit models that specify route service as a function of route characteristics, airline networks' attributes, airline partnerships and competition. Estimation results show that route profitability increases with population size and decreases with flight distance and the time efficiency of car travel relative to air travel. An airline's airport presence, that is, its share of airport operations, exerts a significant, positive effect on its route profitability, and so does airport presence of its group or allied partners. Competitive effects are asymmetric across airline business types. This paper's contribution to existing airline-route profitability studies lies in accounting for airline cooperation, controlling for an alternative mode of transport, and using EU data for estimation.
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Creation and Application of Financial Economic Evaluation of the Specific Company
HERZOVÁ, Nikola
This bachelor thesis deals with the financial situation of the company Galasport, s. r. o. for the period 2006-2012 and the evaluation of the proper management of the company by using selected economic indicators. Data for the calculation are taken from the balance sheet, the profit and loss account. The thesis is divided into three parts: Theoretical, method and practical. The theoretical part deals with the definition of financial analysis, participants, information about the data acquisition process and methods of analysis. The method describes the used indicators, for example, indicators of profitability, liquidity, activity, debt. The profitability indicators were divided into multiple indicators to better assess the variation in peak indicators. For liquidity indicators it was counted by all three levels of liquidity. In the last part the indicators were calculated and evaluated.
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Business Plan and Investment Decisions
OROS, Petr
First of all, two investment projects are introduced: one of a small hydro power plant and the second of a wind power plant. These are then subjected to a financial analysis. Projects are evaluated on the financial analysis basis. The hypotheses are verified, project risks, proposals and measures to minimize or increase overall economic performance are determined in the thesis.
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Operation and economy of an agricultural company
VLKOVÁ, Petra
This Bachelor thesis deals with evaluation of the activities of an agricultural company and its economy. The work is divided into two parts theoretical and practical. The theoretical part contains the explanation of basic economic terms of agricultural companies. In the methodology part there are described the necessary procedures for obtaining the data. The evaluation of an agricultural company named "Company A" in period from 2011 to 2013 is the point of the practical part.
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Evaluation of effectiveness of selected investments, including the selection of the optimal method of financing
NOHEJLOVÁ, Darina
The aim of this study was to evaluate the effectiveness of selected investment project to assess the impact of the project on the profitability and financial stability podniku.Diplomová work deals with the specific investment objective, which is the purchase of machinery. Based on the financial analysis is to assess the situation. This is done with the help of indicators of profitability, activity, leverage and liquidity. Then, the paper deals with clarifying the cash flows selected machinery, which are capital expenditures, income and expenses arising from the investment. Furthermore, there is a proper evaluation of the investment project. In conclusion, the assessed risk of the project.
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Analysis of profitability of companies and their success in procurement market in chosen sector
Bohuslavová, Eliška ; Pavel, Jan (advisor) ; Holubářová, Jana (referee)
This bachelor thesis analyses the relationship between profitability of companies and success in public sector contracts. The first part od this work focuses on description of public procurement law from the establishment of the Czech republic to the present. The second chapter describes specifics of the procurement in IT services industry. The next part of this work introduces problems which are present in the legislation of public procurement and are connected to IT sector. The next section of work emphasises on characteristics of procurement market in IT industry. Empirical part of this work uses correlation analyses and regression analyses to examine factors that influence procurement. Key aim of the thesis is to test validity of positive relationship between profitability of companies and success in public sector contracts.
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