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Company's profitability, its position, expressing (measurement) and management
Hudec, Martin ; Ducheček, František (advisor) ; Jurečka, Jan (referee)
This bachelor thesis deals with the companies' profitability. It is divided into two parts, where in the first theoretical part it describes from available literature the principles of operation of enterprises in the market environment, and the ways how you can monitor and evaluate a particular company from the perspective of profitability. Furthermore, it describes which methods can be used to affect (manage) the company's profitability. In the practical part, the previous theoretical findings are applied in a profitability evaluation of a fictive company, where difficulties between theory and practice are pointed out (especially in the view of testifying ability of financial statements, which the profitability analysis is based on). With necessary corrections to the financial statements, relevant data needed to analyze the real profitability of the company are found, and the analysis is done and evaluated. The conclusion summarizes the gained knowledge and gives suggestions for preventing or solving the problems with distorted data included in the financial statements.
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