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Financial analysis of selected enterprises
Dvořáková, Lucie ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
The thesis deals with the financial analysis of the company Breweries Lobkowicz Group a.s. in 2010 - 2014 period. It is divided into theoretical and practical part.
Theoretical part focuses on general problematics of the financial analysis. Fundamental terms as balance sheet, profit and loss account, cash flow account are explained in this part of the thesis. However it also analyzes each indicator used in the practical part. Firstly, horizontal and vertical analysis of the financial records are introduced, also differential and ratio indicators are explained, specifically current ratio, quick ratio, cash ratio, profitability of total property and ordinary capital, rentability of sales. Subsequently the thesis describes the rate of indebtedness of the company and indicators of the activity - turnover of the individual components of the assets side. The final subtopic is the overall indexes of rating, specifically as for solvency models Kralick´s Quicktest and as for bankruptcy ones Altman´s model and Index IN05.
The practical part introduces the company Breweries Lobkowicz Group a.s. and the individual methods and indicators mentioned in the theoretical part are applied. Using these indicators the financial analysis itself is carried out. To summarize, the company is long-term loss-making but year-on-year the loss is decreasing. The company registered big progress in 2014 when its own capital reached positive numbers. This change has a positive impact on the development of most of the indicators used in the financial analysis.
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Economic analysis of the selected allowance organization
Jašková, Eva ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
In theoretic Part of this Work are specified Allowance Organization within the Framework of National Economy with the emphasis on specific Function of Public Sector and Public Goods. Briefly are described both Types of Allowance Organization and how works theirAccounting. Specific Properties are showed off in Comparison with other Business Subjects.
In practical Part is firstly described particular Allowance Organization ZŠ a MŠ Dolní Břežany forward for the historical Development and forward for the inner Workings, including personal Workforce. There is also specified Key Uneconomic Activity (Education), witch depends on Institutor and Economic Aktivity. For Economy Analysis are used Budget Report Cash-Flow in particular Years, Balance Report taking into most important Items of Financing and Profit and Loss Account separately for Key Uneconomic Activity and Economic Activity.
ZŠ a MŠ Dolní Břežany belongs in last Years to rapidly developing Schools with trying to improve Quality of Education and School is succesfull in that besides because of Projects from European Unit. School is trying to improve also Internal Functioning, which relates with Improving Accounting, which is investigated. Potential Suggestions and Recommendations and Conclusions are in the End of the Work.
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The analysis of financial management in selected municipalities
Skořepová, Nikola ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The main focus of this bachelor thesis is the analysis of the financial economics of Stezery during the years 2010 to 2015. This village is located around 7 km from Hradec Kralove, inside Kralovehradecky region. The aim of this work is to find options on how to make better economics of the village and recommend possible actions. The thesis is divided into two parts, theoretic and practice.
Theoretic part is focused on describing the concept of connecting to the village municipality, the budget of this municipality, authorities, incomes and costs. Briefly described are ideas for the village Stezery and propose an analysis of economics for it. The incomes and expenses of the municipal budget during the years 2010 to 2015 are solved in practice part. Except of the analysis of incomes and expenses there are a lot of economic indexes such as liquidity, analytical debt and budget balance, which illustrate the economics of the village.
There is an overall summary and evaluation of the minucupality is economics at the end of my bachelor thesis. According to established results were suggested to the municipality several recommendations.
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The financial analysis of the company Favea Europe s.r.o.
Byčkova, Elvira ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
The objective of this Bachelor thesis is to determine financial situation of company FAVEA Europe s.r.o. for the time period 2010 - 2015. This thesis is divided to theoretical and practical part.
The theoretical part focuses on defining the concept of financial analysis. Further defined the basic methods and indicators associated with financial analysis.
The practical part of this thesis is using the knowledge from the theoretical part. Information is taken from the financial statements. Practical part is more focused on introduction of the company itself. Furthermore there is a horizontal and a vertical analysis made. There are also used ratio indicators like profitability, liquidity and activity. Models of bankruptcy are used at the end of the practical part.
In the end there is complete evaluation and recommendations for the company.
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Analysis of economy municipality Veltruby
Procházka, Tomáš ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
Bachelor work deals with the analysis of the economy municipality Veltruby, which is located in Central Bohemia. The theoretical part describes the basic concepts important to understand these problems, focusing especially on the budgetary system and financial analysis. Not forgotten nor the definition of public administration. Practical part is devoted to concrete examples, analyses and short presentation of municipality Veltruby. They are evaluated individual receipts and expenditures for the years from 2010 to 2014, which are shown also graphically, as well as various financial indicators such as base index. From each analysis, was found that the largest proportion of total income are tax income, which are each year between 20- 60% of total revenue. Outcome municipality Veltruby are the main components consist of spending on industry, which is in the range of 16- 42% over the period.
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Expenditure analysis of selected municipality
Škrdlová, Pavlína ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
The subject of this bachelor´s thesis is an analysis of management in municipality Suchý Důl in the period, specifically from the year of 2000 to 2014. To achieve this goal is to make the analysis of the revenue and especially expenditure part of the budget of the municipality.
Theoretical part introduce with the given issues and explanation of the basic concepts such as public administration, municipality, budget etc. This information is taken from the studied literature.
In practical part, at first, there is generally characterized by the municipality and then for individual years is performed targeted analysis of management in particular on the expenditure side. The source of this information was data from financial reports municipality Suchý Důl of individual years.
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Income analysis of the selected municipality
Nová, Zina ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
The aim of this thesis is to analyse and compare the incomes of the town Slaný in the years 2000 to 2014. The theoretical part explains basic concepts, which are connected to this topic - such as public sector, local government, budget, revenues and expenses.
The practical part focuses on the analysis of the town incomes and its annual comparison. Principally tax incomes are investigated in detail. Further, changes in tax revenues are demonstrated, also reasons of possible fluctuation of the most significant tax incomes are explained.
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Analysis of Financial Management of Allowance Organization
Doušová, Tereza ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
This bachelor thesis focuses on Allowance Organization and their management.
The elementary school J. A. Komenského in Lysá nad Labem and primary school
Letců R. A. F. in Nymburk are compared in this thesis.
The first part is theoretical, and it includes basic information about the Allowance Organization and also description of the different indicators used for their assessment.
The second part informs about the basic characteristic of the chosen Allowance Organizations, and contains information about their management and financial analysis.
The indicators of financial analysis have mostly positive results. The biggest amount
of the revenues is provided by state in the form of subsidies and the biggest amount
of the expenses is used as a salary of the employees. The number of pupils was increasing during the monitored period, therefore it led to the increasing in amount of the state subsidies for paying salaries to a bigger number of teachers.
In the conclusion of the thesis, the extracted results are being compared on the basis
of the calculated indicators.
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Financial analysis of chosen enterprise
Hejl, David ; Homolka, Jaroslav (advisor) ; Slaboch, Josef (referee)
The bachelor thesis deals with drawing up the financial analysis of the company Colognia press, a.s. for the years 2009-2013. The financial analysis is made by using models and indicators that are drawn from the literature.
The theoretical part of this thesis is focused on characteristics and explanation of the terms which appears in the financial analysis. The following describes and explains selected methods and indicators.
The practical part of this thesis is using the knowledge from the previous part. Information is taken from the financial statements. It shortly describes the company. Furthermore there is a horizontal and a vertical analysis made. There are also used ratio indicators like profitability, liquidity, activity and stability. Models of bankruptcy and solvency are used at the end of the practical part.
The results gained in the practical part are evaluated in the conclusion. On the basis of these results, some measures are suggested to improve the financial health of the company.
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Financial analysis of chosen company
Havelková, Věra ; Homolka, Jaroslav (advisor) ; Slaboch, Josef (referee)
The subject of this bachelor thesis is processing of a financial analysis of the selected company - Ardagh Metal Packaging Czech Republic Ltd., which produces fine metal lids. The analysis is focussed on the period 2011-2014. The data for analysis were obtained from company's financial statements (the balance sheet, the profit and loss).
In the theoretical part we work with terms such as financial analysis and its methods, consequently what are the sources of information and who are the users of financial analysis. In the practical part we examine the financial health of the company using absolute, ratio and differential indicators. Subsequently, we obtain the results about past development of company thanks to bankruptcy models and creditworthy models which show that the company belongs to the group with dissatisfactory financial situation. In conclusion, results of the analytical part are evaluated. Based on these results measures which could lead to the improvement of the economic situation are proposed.
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