|
|
Evaluation of the Financial Situation in a selected Organization
Suchá, Kristýna ; Vinšová, Tereza (advisor) ; Pevná, Jana (referee)
The bachelor's thesis deals with theoretic description of financial analysis methods and their practical use. The aim of this thesis is evaluation of financial situation of the company Pekstra spol. s r.o. in years 2008-2012. Financial situation is evaluated using the elementary financial statements and using selected financial analysis methods -- horizontal and vertical analysis, funds analysis of funds and ratio analysis. The level of company financial health is found out using bankruptcy and credibility models.
|
|
|
Evaluation of the company according to financial statements prepared in accordance with Czech accounting regulations in relation to the valution.
POŽÁR, Tomáš
The way which the company valuated the assets influence the size of assets and liabilities. Also valuation of assets has got influence on size of expenses and incomes (and on the profit). Valuation is a key issue in accounting. The entity can usually choose lot of methods to valuation of assets, but the entity must respect the principle of true and fair view of reality. This bachelor´s thesis find out the effect of the methods used in the valuation of assets selected on the accounting statements prepared in accordance with Czech accounting regulations. The theoretical part describes the selected part of the assets and describes the various methods of valuation. In the practical part are described and analyzed the valuation methods of assets which are used by the selected company. The analyzed methods are evaluated by using the calculations and compared with the valid legislation of the Czech Republic. The suggestions for improvement were issued based on the results from the practical part.
|
|
|
Valuation of assets in terms of Czech accounting regulations in relation to the presentation of the financial statements
CRHONKOVÁ, Marie
The main goal of this thesis is to evaluate the valuation of assets in terms of Czech accounting regulations in relation to the descriptive power of the financial statements. The selected method of valuation of properties significantly affect items reported in the financial statements. Financial statements are the most important output of accounting, under which the company manners financial administration. The theoretical part is based generally on Czech accounting legislation, applicable laws and professional publications, which is used in the creation of the bachelor thesis studied. Which is familiar with the valuation of assets, both in the acquisition and the balance sheet date. Furthermore, are specified according to different types of assets that are the subject of analysis in the practical part. In the end I also mention the valuation of assets in foreign currency. In the practical part of the thesis is an analysis of assets of the MMC limited compa-ny. Specifically provisioning to receivables that the company enforces vain even after many warnings. Attention is given to the adjustment of the Reserves law Act (1992) which came into effect on 1 January 2014. Another asset that is topic to analysis, the item of equity securities with controlling influence. Here is the solution to increase shares from their acquisition to the current situation. At the balance sheet days are using the equivalences method, which increases share value several times more than normal. The last part will cover analysis about tangible fixed assets. The company 5 years ago purchased a packaging machine that uses for its main activities. The machine was valued at primary price. At the moment, the same machine on the market at a higher price than it was years ago. Thus the rose an underestimation of assets and, therefore, it is a silent reserve.
|
|
|
Analysis of financial statements and their interaction with the selected entity
KUTHANOVÁ, Michaela
The goal of this thesis was to perform the accounts analyses, to analyze the achieved results and to suggest changes to improve the position in a specific accounting unit. The issue concerned the Taconova Production s. r. o. company and its accounting statements within the years 2006 to 2011. The first part of the theory deals with final accounts and describes the accounting entry. The second part of the theory deals with financial analysis and methods, economic indicators and information value. The methodology precedes practical part and it is crucial for understanding the analysis outcomes. It describes particular indicators used in evaluation of the company situation. The practical part of this thesis deals with financial statements and their analysis and subsequently with financial analysis. The financial analysis includes some known and used indicators. The final chapter of the practical part includes results and proposed solutions to improve the position of the company.
|
|
|
Coverage of sectoral ordering parties with Public Contracting Institute
Bradáčová, Petra ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The main object of my diploma thesis is to quantify an amount of costs invested in contracts awarded in conformity with rules stated in the act on public contracts. Theoretical part dwells on contents of directives whereas practical part uses data comparison -- amount of public contracts obtained from Information System and accounting statements obtained from the Creditinfo -- Albertina and Report database accessible from VŠE local network. Commented conclusions of analysis -- determined ratios are low and mostly do not exceeds 50 %. Simultaneously is not possible to determine a rule which could be broadly utilized on specified types of public contracts.
|
guest ::
