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The specifics of financing of small municipalities
REMIÁŠOVÁ, Iveta
This thesis deals with analysis of revenues and expenditure for selected small municipalities of South Bohemia in 2008. Revenues are divided into tax, non-tax, capital revenues and transfers received. Revenues are analyzed according to type classification of the budget structure. Expenditures are divided into current and capital. They are also analyzed according to type classification and classification by branch of the budget structure as well. Data are process into tables and graphs. The thesis also analyzes the property of municipalities and their indebtedness. Obtained date are compared with those of other municipalities. The aim is to identify and define the specifics of the financing of small municipalities.
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The Economy of Municipalities in the Czech Republic
PROCHÁZKOVÁ, Eva
The bachelor work deals with the analysis of municipalities financial control principles, their management evaluation and subsequent analysis of the economy of the town Milevsko in 2003 {--} 2007 period through the monitoring of income and expense aspects of the local budget, the result of trading income and indebtedness and also application of the US Research method.
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Financial analyse of choice company
SEMRÁDOVÁ, Lucie
This Bachelor thesis is focused on analysing assessment of a financial situation of a chosen company, during the period from 2006 to 2007 using the indicators of the financial analysis. The company is then compared to other companies. In my thesis I described the definition of a financial analysis of a company, sources of data for a financial analysis, such as balance sheet and the statement of earnings, and I also introduced different methods of the financial analysis. I only used the common indicators. I applied the created methodology in practical situation to verify the functionality. I analysed the collected data and assessed the economic situation of the company.
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Business financial performance
KRÁLOVÁ, Tereza
The purpose of this thesis was to objectively appraise economical situation of company ABC spol. s r.o. and its´ financial performance for years 2003-2006 and to make conclusions about financial situation of the company. Matter of business activity of ABC spol. s r.o. is: goods purchase and its´ further sale and sale. Financial analysis and reliability and bankruptcy models were applied on a real existing company. Documents used as data source were: balance sheets and income statements from particular years. Theoretical part of the thesis characterizes financial performance and attitudes to its´ measuring, concrete methods for business performance measuring and usage of reliability and bankruptcy models. Practical part of the thesis includes calculation of financial analysis indicators (rentability, liquidity and indebtedness indicators) and application of chosen indexes of financial health (Z-Score, IN 95, Reliability index). The last part of the thesis includes interpretation of all calculations results and possible proposals for improving company financial performance and situation.
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The Bilance and Her Predicative Abilities
TURKOVÁ, Helena
The main goal of my work is examination of predicative abilities basic account sheet {--} balance-sheet in light of economic feature of acount entity Madeta, a.s. For better predicative abilities is used finacial analysis and any other completive indicators. So we need the second account sheet yet - profit and loss accounts. For the analysis were selected the years 2001 - 2006. This work is split to the 2 parts {--} in the first is describe balance sheet and her elements, profit and loss accounts and finacial analysis. This analysis contain a indicators of profitability, indicators of activity, indebtedness and liquidity. As others are there mentioned indicators productivity of labour and regression and correlation analysis. In the second part is the analysis applied at the concrete company. During the selection and using of these coefficients it was necessary to take account of the specific content of account sheets. For the illustration are created graphs.
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The Financial analysis of bank customer
BUZKOVÁ, Tereza
The aim of my dissertation named Financial analysis of a bank client is to judge financial health of the company Alfa, v.o.s. This company deals with windows, doors and floor covering sale and mounting. Financial analysis is made upon credit request of the company. The firm demands an investment credit of 16 billion CZK for new sale store. In the first part of my thesis I executed financial analysis by means of method of relative indicators as liquidity, profitability, indebtedness and activity. I processed the outcomes in three accounting periods on the basis of submitted financial statements. I had tax statements p.a. 2005 and 2006, 2007 only preliminary. Preliminary means that the final accounts are not complete and the tax report has not been declared yet. The final statements might so be different from these submitted. In the next part of my thesis I created horizontal analysis of profit and loss statement and balance sheet and vertical analysis of both these statements. Horizontal analysis known also as trend analysis compares indicator changes in a time line. We consider here absolute value changes and also percentage changes of single items of the statements. In vertical analysis single components of the statements are expressed as a percentual part of one of these components. We work in separated years from top to bottom, never across years. As the basis we take total assets value. This analysis does not depend on inflation and allows comparability of trends in more years, that is its advantage. I also discussed outcomes of these analyses. The last part of my thesis is financial analysis from the point of view of the bank, which is requested to grant a credit. Each bank uses different methods and programs to detect investigate the financial health of the firm. In Voksbank CZ a program assumed from maternal OVAG Voksbank International AG is used {--} VB Raiting. This rating divides in two parts. One is Hard facts, which is quantitative analysis. Bank works with relative indicators such as: credit attendance, capital structure, receivables turnover index, margin of profit, liquidity and interest coverage. Second part of the rating are so called Soft facts, that is qualitative criteria of the fir, for example management quality, market position, supplier-customer relationships etc. These two parts divide clients into classes of the rating scale and in consideration of these outcomes the bank negotiates details and terms of the credit with the client. Worse rating increases interest margin of the bank or increases necessity of covering the credit. I describe also standardized investment credit conditions and the credit obtaining procedure in this part. In summary I described agreement methods between the bank and the client and terms of extended loan.
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Financial analyse of choice company
BÍLKOVÁ, Iva
This Bachelor thesis is focused on assessment of a financial situation of a company in the period between 2001 {--} 2005 using the indicators of the financial analysis. This thesis describes theory and concepts directly related to the financial analysis and introduces different methods of the financial analysis. The financial situation has been analysed in two stages under the conditions of a specific limited liability company. In the first stage the assessment of the company's development has been carried out on the base of Du Pont analysis, with an objective to display objective links between values of single causal indicators that affect the change of a value of the profitability indicator. In the second stage indicators, which were not included in the Du Pont analysis, but are normally used in the financial analysis were calculated. The financial situation of the company has been assessed on the basis of obtained data.
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The financial analysis of the firm
Sojková, Barbora ; Rauš, Jiří (advisor)
The aim of the bachelor thesis is an evaluation of a financial situation within a chosen company between 2004 and 2008, which is based on the use of the financial analysis method. The theoretical part describes the principle and importance of the financial analysis, introduces its purpose and aim within the firm management. It defines the users, the data sources and basic methods of financial analysis including the overall models of evaluation of the firm health. The practical part shows the characteristics of the examined firm as well as the financial analysis itself which is carried out by the methods introduced in the theoretical part. The chosen indicators are also compared within branches. The conclusion of the thesis offers a summary of the most important findings of the implemented analysis.
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