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Risk management in agricultural business
KUNZ, Martin
The main goal of this thesis is evaluation of economy in farm management with a focus on risk assessment in business, cost-benefit analysis, evaluation of sales and evaluation of received grants. In fisrt part I studied themed books and articles by authors who are engaged in this issue. In the main theoretical part of this thesis provides ideas and the most important views of these books and some practical schemes. In the practical part of this thesis is risk analysis, as well as sales and distribution graphical representation of sales, horizontal and vertical analysis of overhead business, summary of action grants for business. The end of this thesis is dedicated to summary of the results of practical part.
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The function and role of profit in the company
VRZÁKOVÁ, Tereza
To evaluate the role and importance of its profits in the corporate practice of measuring, mapping the factors affecting its size. On the basis of the financial statements of the chosen company to analyze the time evolution of the profit resp. development of it designed ratios for 3-5 years.
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Corporate performance based on monetary indicators
JUNGBAUEROVÁ, Jana
The goal of this research was to evaluate the production and use of cash flow in a particular company for the time period from 2010 to 2012. The first step was compil-ing the cash flow for that period. The value of cash flow was then compared with the results of the current year. Based on the balance sheet, profit and loss statement and cash flow, traditional indicators of financial analysis as well as indicators based on cash flow were constructed and calculated. The practical part of this work shows that although the company was at loss in 2010, there were not any problems related to the lack of finances. In contrast, the company generated profit in 2011-12, however the expenses incurred in operating activities ex-ceeded revenues. The company should therefore focus more on cash management and pay more attention to items of net working capital. Traditional financial indicators evaluate the company as a high quality in terms of timely payment of their debts and its cover by their circulating assets. Financial situation of the company is stable and the company doesn´t have serious problems with the economy and the appreciation of capital.
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The management and development of municipalities
ŠEBESTOVÁ, Šárka
This work?s task was to analyse economy of towns Kaplcie, Sezimovo Ústí and Kaplice for years 2001, 2006 and 2011. The comparison is made on the base of the incomespending analysis of municipalities and on the base of indicators of financial analysis. The data are compared and the arrangements are propounded which would lead to improvement of current state and town?s next development.
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Analyse the economy of Předín municipality
DOKULILOVÁ, Jana
The aim of this thesis is to analyse the economy of Předín municipality in years 2006 ? 2010. In the work there are described important changes in accounting and taxes systems, which were introduced by the public finances reform. The accounting of the municipality is also presented by practical examples. Information for treatment of the thesis are derived from accounting statements: balance sheet, profit and lost statement and Fin statement, which were provided by Municipal office Předín. The analyse is separated into several chapters. At first it deals with admitted and provided subsidies, which are the main part of the municipal financial management. The subsidies are granted from state budget as well as from European Union structural funds. Second part analyzes income and expenses in individual years. The influence of income and expenses is expressed by horizontal and vertical analysis. The last chapter focused on indicators of financial analysis, especially debt indicators, which are important for evaluation of minicipality financial health nad controled by Ministry of Finance of the Czech Republic.
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