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Appreciation of Cash Pooling in a Choosen Enterprise
Mayerová, Hana ; Koukalová, Lucie (referee) ; Režňáková, Mária (advisor)
This diploma thesis deals with evaluation of the advantages and disadvantages of cash pooling. The aim of the thesis is to assess profitability of the cash management methods and eventual benefits of involvement of branches of surveyed company in the Group cash pooling. The theoretical part analyzes basic concepts of cash pooling, analytical part contains presentation of the company. Draft part assesses suitability of pooling cash and the feasibility of introducing cash pooling in other branches.
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Consolidated Financial Statements
Vaníčková, Michaela ; Rajchlová, Jaroslava (referee) ; Fedorová, Anna (advisor)
This master thesis deals with issues that are focused on the consolidated financial statemenst and the financial situation of the group of companies. The primary goal of the thesis is evaluate the financial situacion of selected group of companies on the basic of financial analysis. From analysis are suggests proposals improvements to the financial situation of the group including individual companies, that have some weaknesses which follow from analysis. The financial analysis is realize over the period 2013 – 2016.
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Consolidated Financial Statements
Bursík, Adam ; Miřácký, Vladimír (referee) ; Fedorová, Anna (advisor)
Master’s thesis deals with the consolidation of financial statements and analysis of financial condition of group subjected to consolidated financial statements. Fundamental thesis goal is an assesment of financial position selected group of companies by methods of financial analysis and specialized models. It leads to finding potential weaknesses and creation of proposals leading to eliminate discovered weaknesses and improving the financial situation of group.
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Assessing the Synergistic Effects of the Selected Consolidated Entity
Nováčková, Veronika ; Ing, Kubovic Pavel, (referee) ; Rajchlová, Jaroslava (advisor)
The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition.
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Judikatúra v oblasti finančných transakcií a jej dopad na stanovenie obvyklej úrokovej sadzby
Adamová, Jana
Diploma thesis provides a theoretical basis for understanding the functioning and valuation of financial transactions between related parties. The analytical part contains the analysis of court cases from different geographical areas. Case laws are divided into three main groups – intercompany loans, financial guarantees, and cash pooling. In case of loans, the emphasis is mainly on the determination of the interest rate charged between independent parties. A sub-objective of the thesis is to identify activities, processes and pricing that have been criticized by the courts as being in breach of the arm's length principle. A separate chapter consists of written recommendations for taxpayers and tax administrators based on the appropriate and inappropriate practices identified in each case law. The discussion includes a comparison of the court decisions with the wording of the OECD Transfer Pricing Guidelines, which was the mainstay of this diploma thesis.
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Finanční transakce z pohledu transferových cen: cash-pooling
Glajšeková, Veronika
Glajšeková, V. Financial transactions from a transfer pricing perspective: cash pooling. Bachelor thesis. Brno: Mendel University, 2023. The bachelor thesis deals with financial transactions in transfer pricing, with cash pooling as its main focus. The first part of the thesis deals with the theoretical substate of the issue. The aim of the thesis is to evaluate the effects of different cashpooling structures and the creditworthiness of the entities involved on the determination of the usual interest rates granted by the bank for credit/debit balances on the master account of the cash pooling structure.
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Cash pooling jako moderní nástroj pro korporátní klientelu
Paulík, Libor
This bachelor's thesis focuses on the issue of Cash Pooling in the banking sector of the Czech Republic. In the theoretical part are defined basic terms with their brief description and the legal classification in the field of Cash Management and Cash Pooling. The empirical part of the thesis analyses Cash Pooling in terms of corporate clientele and the banking sector. In the process of the analysis are used two questionnaire surveys, which are focused on a banking sector's supply and a demand of the corporate sector in Cash Pooling area. The following is an evaluation of the both surveys and based on results a prediction of future development of Cash Pooling in the Czech Republic is determined. Both analyses shows that the supply and demand for Cash Pooling is affected by other factors.
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