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Financial analysis of a company
ZOBALOVÁ, Kristýna
The objective of this bachelor thesis is the analysis of the financial situation of a selected company, which became Deichmann s. r. o. Czech Republic. For the evaluation of its financial situation were used selected methods of financial analysis, such as horizontal analysis, vertical analysis, analysis of ratios and differential indicators. Furthermore, Du Pont decomposition of the return on equity was performed and selected bankruptcy and creditworthy models were used to determine the financial situation. The methods were applied to the data of the company's publicly available financial statements, which are accessible on the website of the public register and the collection of documents. The results of individual indicators were compared over time, for the period from 2015 to 2019. The spatial comparison was used by competitors of the company from the Czech Republic, which belong to the group CZ-NACE 4772. In the financial analysis itself, it was found that the company has a relatively good and stable financial situation and is not threatened by financial problems in the future. She was advised to use external resources to reduce the high cost of capital. With the help of resources, this would reduce the average costs and the company would generate higher profits. Tax shields would be created that are tax deductible, there would be a reduction in the tax base and a reduction in corporate tax.
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Are people effective with gift gifting?
Kuklová, Andrea ; Janíčko, Martin (advisor) ; Máslo, Lukáš (referee)
The aim of this thesis is to analyze people s effectiveness when gift giving based on various demographic factors and also on individual perception of each form of gift gifting. The key idea of this work is taken from analysis done by Joel Waldfogel (1993) who, based on data from a survey, proved that when giving material gifts the deadweight loss is created. As we do not know precise preferences of the gift recipient, if we disregard emotional value etc., the most effective gift is money. First, I am comparing already existent research in this area done by many recognized economists, then continuing with theory of expected value and expected utility. Ineffectiveness when giving material gifts is created because a donor picks a gift by its expected value for a receiver which is not equal to maximum expected utility. Next I am dealing with the deadweight loss, not only from the economic theory point of view but also with an overlap to the game theory. Based on my own questionnaire survey I proved that people are ineffective when gift-gifting. Significant factors are for instance specialization, education and importantly also personal preferences of a person in the role of a donor or a recipient. Respondents mainly prefer the ineffective form of gifts (material gifts or gift vouchers) rather than the effective form (money or gift cards). It was also confirmed that people are by 12 % more willing to accept money as a gift than give it to someone as a gift. Furthermore the survey proved that in case of gifting the deadweight loss is really created, and it is in the amount of 14 to 21 %.
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Optimization of production process in company Atron. .
Dolinin, Maxim ; Svobodová, Hana (advisor) ; Mejdrech, Vlastimil (referee)
This Bachelor Thesis should acquaint the reader with the basic principles of the Theory of Constraints and principles of optimization in production systems. Here will be demonstrated some tools of the Theory of Constraints on a practical example of company Atron. The main goal of this thesis is to find inefficiency in specific production system (mechanical department of the company Atron) with use of available data and information and suggest possible solutions of the problems. The main method used in the practical part of the thesis is a descriptive method involving collection, analysis and synthesis of available data relevant to the subject. To find inefficiencies and possible solutions in this work are also used some tools of the Theory of Constraints.
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The Deadweight Loss of Christmas in the Czech Republic
Rottová, Tereza ; Janíčko, Martin (advisor) ; Svoboda, Miroslav (referee)
Gift-giving is a potential source of deadweight loss (DWL), which is by the standard microeconomic theory regarded as a loss of economic efficiency. The aim of this thesis is to determine how big was this DWL in the Czech Republic during Christmas of 2010. The DWL of gift-giving is based on the data collected from a questionnaire survey of 122 respondents who provided 366 observations. Respondents were asked to estimate the value of their gifts, based on their willingness to pay for them and their willingnes to sell them. The results indicate that there is deadweight loss of gift-givnig in the Czech Republic, ranging between 8,6 % and 10,9 % of market price.
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