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Financial analysis and intercompany comparison
ŠTÍCHA, Blažej
The subject of this work is approaching and explanation of the methods of the intercompany comparison, further the implementation of the short financial analysis of the selected company, the comparison with other firms using the methods of the intercompany comparison in the selected branches. It explains basic terms of the financial analysis, methods of financial analysis and methods of the intercompany comparison. The practical part of the thesis showes the analysis of the financial situation of the selected company and the conducted intercompany comparison by the methods of order, rating, scoring, simplified scoring, standardized variables and distance from the fictional firm using a variable number of parameters. The resulting order of companies is evaluated by Spearman's correlation coefficient. In the end of the work there is the overall assessment of the results of the intercompany comparison and description of some problems that can occur during the calculation and implementation of the intercompany comparison.
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Authorised Economic Operator, effective instument for simplification and acceleration of customs procedure
ŠTÍCHA, Blažej
The object of this work is to approach and explain the concept of Authorised Economic Operator (AEO) and evaluation of individual benefits of the AEO certificate holders. It explains basic terms such as the European Community, third countries, international supply chain, electronic Customs, AEO status, and for whom the status is determined. To better understand the status, the theoretical part describes the procedure to get the authorization, criteria to get the authorization, authorization procedure itself, types of the AEO certificates and their particular benefits. More detailed description of the particular benefits can be found in the practical section of the work. In this part of the work the various benefits of the AEO certification are further analyze and explained. The work explaines their use in practice and also describes, whether the benefits are used by the questioned companies. Finally the overall assessment of the status of AEO is described.
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