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Business Valuation of a Wine Production Company Znovín Znojmo, a.s.
Večeřová, Lucie ; Jurečka, Jan (advisor) ; Zadražil, Jan (referee)
The aim of the diploma thesis is to estimate the market value of the Czech wine production company Znovín Znojmo, a.s. as at 1. 1. 2011. The thesis comprises financial analysis, strategic analysis, value generators analysis and forecast, financial plan and the final valuation based on discounted cash flow method (DCF), supported by market approach method (industry multiples method). The final part of the thesis includes a discussion about the results of the used methods.
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Valuation of a Pharmacy
Schenk, Václav ; Jurečka, Jan (advisor) ; Šmídová, Radana (referee)
The goal of this diploma thesis is the estimation of the objective value of a pharmacy as of 31. 12. 2010. In line with standard valuation process, in the first part the financial analysis gives a fair estimate of the financial health and effectivity of the company. Subsequently, the strategic analysis deals with long-term perspectives of the respective company, together with a detailed analysis of the company's industry. The first two parts are used as a basis for prognosis of value generators and financial plan preparation. The final value of the company is determined by means of two methods, DCF equity and capitalized net earnings method.
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The cost of equity with accent on size of company
Tomko, Marián ; Jurečka, Jan (advisor) ; Brabenec, Tomáš (referee)
This thesis is dedicated to determination of cost of equity capital. The main objective is to evaluate whether the cost of equity may, in its calculations, vary depending on the size of a company. The means for achieving the results can be comparison of calculations of cost of equity by model with historical returns actually achieved. This is what many empirical studies are focused on. A partial goal of this paper is to analyze the results of selected studies and their mutual comparison. Relevant theoretical explanations will be also presented.
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Valuation of property as a subjet of mortgage collateral
Braunová, Petra ; Jurečka, Jan (advisor) ; Dušek, David (referee)
This thesis deals with the valuation of property in connection with mortgage financing. First chapters are devoted to analyzing the current state of the real estate market and mortgage financing in Czech Republic. The second half focuses on the specifics of valuing real estate as mortgage collateral. The last chapter consists of a practical working example of a apartment building valuation.
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Issues of Transfer Pricing
Železný, Stanislav ; Jurečka, Jan (advisor) ; Hackl, Zbyněk (referee)
The aim of the thesis is to approach the issues of transfer pricing, both in terms of legislation, and especially from the perspective of maker of Transfer pricing Documentation and from a practical point of view to analyze the most often transaction between related parties. The thesis is divided into four parts. The first part deals with transfer pricing legislation and provides a general overview of publicity available documents and legal regulation related to transfer pricing issues in the Czech Republic. The second part deals with general and practical look at the Documentation that is used as evidence of transfer prices for tax control. The third part describes transfer pricing methods in detail, which are recommended by OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. The last part analyzes the most often transactions between related parties and provides particular examples from practice experience.
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Valuation of real estate company
Urbánek, Zdeněk ; Jurečka, Jan (advisor) ; Jakoubek, Jiří (referee)
The aim of this thesis is the valuation (pricing) of a real estate company operating in the Prague real estate market. The client does not wish to disclose the name of the company; this requirement is consequently respected in the presented work. Valuation is done as of the date of December 31, 2010. The work consists of strategic analysis of the company, where examination of the market development and assessment of the competitive power of the evaluated company has been performed. After that financial analysis that includes analysis of three major financial statements was carried out, as well as calculation basic ratio indicators and the resulting appreciation of the financial health of the company. This part is followed by a chapter on generating value and on building of a financial plan. Finally, it is shown the resulting valuation (pricing) of a company based on discounted cash flow method. Valuation is done at the level of investment value from the perspective of an existing shareholder (partner).
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The assessment of a chosen company
Bakaj, Michal ; Jurečka, Jan (advisor) ; Plánička, Pavel (referee)
The aim of my thesis is an assessment of market value of a chosen company as of December 31, 2010. The appraisal was proceeded both by assumption of going concern and by assumption of limited duration of the company (in relation to prognosis of depletion of oil reserves).
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Valuation of Racio, s.r.o.
Kolářová, Kristýna ; Mařík, Miloš (advisor) ; Jurečka, Jan (referee)
The goal of diploma thesis is valuation of Racio, s.r.o. Thesis is divided into 6 parts. The first part contains characteristics of the company. In strategic and financial analysis are valuated ekonomical and non-economical aspects of relevant markets, competitors and impacts on Racio's financial situation. At the end of thesis is made financial plan and business valuation. DCF in APV is basic method of valuation. As a support of valuation is used market comparation.
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Financial and strategic analysis of Koh-i-noor Hardtmuth, a.s.
Štěpán, Jakub ; Mařík, Miloš (advisor) ; Jurečka, Jan (referee)
The final thesis focuses on strategic and financial analysis of the Koh-i-noor Hardtmuth, a.s. providing relevant information for financial plan and final evaluation of the company. The first part of the thesis briefly describes the company. The following part focuses on financial performance of the company, whilst the third part rates the propriate market as well as risks and opportunities of the company. The conclusion of the final thesis comprises three different income scenarios.
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