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Adaptace zemědělské prvovýroby na environmentální změnu
BRUHA, Jaroslav
The bachelor thesis deals with the socio-economic analysis of a selected agricultural entity with emphasis on management and production. The selected agricultural enterprise Příkosická zemědělská, a. s. manages 3 300 ha of agricultural land in the Pilsen region (Rokycany district) in the potato-growing area in the manner of conventional agriculture. It is one of the largest farms in the region in terms of acreage and also one of the largest breeding farms of Czech spotted cattle in the Czech Republic with an annual production of 10 million litres of milk. The socio-economic analysis focuses on the management of the farm. The analysis includes an in-depth structured interview with Ing. Pavel Baxa, Chairman of the Board of Directors of Příkosická zemědělské, a. s. The results of the research are evaluated in the context of the Czech agricultural sector. The aim is to highlight the changes in management and to assess the situation in the agricultural enterprise Příkosická zemědělská, a. s. in the context of the EU Common Agricultural Policy, political and environmental impacts on agriculture and the direction of Czech agriculture.
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Analysis of the profitability of the selected business
VLASÁKOVÁ, Monika
The aim of the diploma thesis is to analyze the profitability of a selected company. Thus, with the help of the given tools to evaluate the profitability of the company. The work is formed into two parts. The first part is theoretical, where I explain the importance of individual indicators and analyzes. The second part is practical, where with the help of calculations and calculations, explained in the theoretical part. individual analyzes and indicators are processed. At the end of the work is the conclusion, individual recommendations and improvements.
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SWOT analysis of selected business
JANŮ, Vladimír
This work deals with SWOT analysis for a selected company. This is identifying the company's strengths, weaknesses, opportunities and threats to the business. The theoretical part describes the procedure of compiling a SWOT analysis and a description of individual parts of this analysis, a description of the microenvironment and macroenvironment of the company. Other analyzes that companies can compile to describe the internal and external environment of the company are also described. The practical part contains the characteristics of the company. The individual factors for each part of the SWOT analysis are determined here. Each factor is assigned a grade according to its importance to the business. The resulting strategy is determined accordingly. Next, each individual factor is described. It also describes the possibility that agricultural holdings may carry out activities other than animal husbandry or plant growing. To determine the SWOT analysis, the activity of the monitored company was observed. Furthermore, a market survey was conducted where the company sells its products. This helped to identify the different parts of the analysis and to identify measures against threats, weaknesses and opportunities to take advantage of the company's strengths. The result of the work is a compiled SWOT analysis for the company. Each part of the analysis is described in more detail. Furthermore, measures are set against each specific threat and weakness of the company. Opportunities and strengths are also described and the possibilities of their use are described.
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Accounting Data in an Agricultural Company and their Processing in the Accounting Program
BURZALA, Erik
The main topic of this bachelor thesis is to analyze the possibilities and use of the accounting program for a selected agricultural company. The work is based on information provided by selected farms. These are mainly invoices received and issued and property cards. The thesis contains a theoretical part, where the reader gets acquainted with the specifics of accounting in the agricultural enterprise, valuation of acquired assets, cost calculations, depreciation of assets. Another part is the division of animal and plant production, which are specific to business in agriculture. The practical part is focused on the selected company and its subsequent characteristics, together with a description of the accounting program used by this entity. This part also includes examples of accounting procedures and defining advantages and disadvantages of the program when processing accounting data. Finally, the thesis focuses on possible improvement in the field of accounting data processing for the selected company.
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FINANCIAL ANALYSIS AND ITS APPLICATION IN A PARTICULAR COMPANY
ŠUBRTOVÁ, Lenka
The aim of this diploma work is the evaluation the financial management of an agricultural enterprise with the help of the financial analysis method. It is about an absolute indicator analysis, the proportion indicators and their systems. Analysis was accomplished within seven years from 1999 to 2005. Methods were applied in concrete conditions of the existing enterprise. Resulting values were compared in time and also with the departmental average from the Green Report. The information for processing this work was predominantly gained from the auditor´s reports, literature and Internet. When calculating some parametres influence of funds were taken into consideration. They have become an inseparable part of the income of every farmer, predominantly after joining the EU. On the basis of the gained calculations you can say that economic situation of this enterprise is good.
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Agribusiness ZEMPO-VOS jsc and its influence on employment and quality of life in the village of Strunkovice nad Blanicí in the years 1950-2013
BRYCH, Jiří
This dissertation deals with the impact of the agricultural enterprise ZEMPO VOS a.s on the employment and the quality of life in the town Strunkovice nad Blanicí in the period from 1950 to 2013. The main aim was to map out the employment in the town of Strunkovice nad Blanicí including the description of the head employer, the agricultural enterprise in last 60 years in detail. The combination of qualitative and quantitative methods was used to reach the aim. Particularly the study of historical documents, operating data of the agricultural enterprise, interviews with the mayor and with chairman of the board of directors of the holding and questionnaire for inhabitants and for employees. Next was evaluated the financial situation of the holding using selected economic indicators and based on SWOT analysis were identified the strengths and the weaknesses, opportunities and threats. The conclusion outlines the set of certain socio-technical recommendations for stabilization, competitiveness and development of the ZEMPO-VOS a.s. Strunkovice nad Blanicí in the way, that in the future this holding will bring the career opportunities for people living in Strunkovice nad Blanicí.
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Analyse effectiveness of the company Jaroměřická mlékárna, Inc.
FICOVÁ, Monika
The aim of this study was to analyze the effectiveness of the company Jaromericka dairy, and using methods of financial analysis. Were used absolute (horizontal and vertical analysis), differential (analysis of funds) and ratio (profitability ratios, activity, liquidity and debt ratios) indicators of financial analysis. Then used some reputable and bankruptcy model (IN95, IN99, Tafflerův model Kralickův Quicktest). And it was calculated the economic value added EVA. Financial analysis was performed and the methods were applied in specific conditions Jaromericka dairy. Jaromericka Creamery, Inc. based in the Jaroměřice Rokytnou (District of) and is the subject of extensive activity. This is a business activity, production of milk products, organizational and financial advisers and brokers. Financial analysis was conducted for 5 years, ie since 2005-2009. Jaromericka indicators were then compared with indicators of a dairy next ten dairies, which are located in the Czech Republic.
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Diversification of agricultural enterprise
NAVRÁTILOVÁ, Jana
The purpose of this master thesisis to familiarize with diversification possibilities of the agricultural enterprise as well as to compare the economics ofproduct oriented farmer with the economics of agricultural enterprise after utilization of environmental donations and with ecologically oriented farmer.For this comparison I created three real enterprise diversifications. Diversificationsare particularly designed for a different approach to land usage, intensity and the amount of donations. The practical part is devoted to grants utilization from European Union funds for conventional agriculture and to the possibilities to obtain additional donations after diversification of agricultural enterprise to ecologically oriented one or to enterprise were agri-environmental measures was applied. The last part is focused at assessing funds? performance in various types of agricultural enterprises and finding the most profitable type.
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Comparasion of agricultural subsidies EU and the CR based on FADN
JAVORKOVÁ, Hana
The theoretical part describes development grants, financial analysis and farm accountancy data network. The goal of financial analysis was an implementation and consequential formulation of effects of the financial analysis. Basis of the analysis were profit and loss statements and balance sheets. The financial analysis was make on the basis of analysis of proportion indicators: profitability, activity, liquidity and insolventy. Every agricultural enterprise I compared with farm accountancy data network (FADN). The informations for processing this work was predominantly gained from Ministry of agriculture, State agricultural interventional fund, agricultural enterprise, literature and internet.
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Estimation economic results on the company Jaroměřická mlékárna, Inc
FICOVÁ, Monika
The aim and object of this Bachelor`s work is to evaluate economic results of Jaromericka mlékárna, a. s. by the method of financial analysis. Financial analysis and used methods are applied and achieved in concrete conditions of Jaromericka mlékárna, a. s.. The information source to complete this work are the annual reports of the company, specialized literature and the Internet. The outcomes and results of this work can be used as footing materials to work out a summary of financial productivity of the company in the last three years. According to the economical indicators of the financial analysis was found out, that the economical situation of the company is not satisfactory.
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