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Zvýšení produktivity práce v prostředí velkovýroby mléka v ZD Ločenice
KAMÍROVÁ, Anna
This thesis proposes three variants of the reconstruction of the collective farm in Ločenice. Each variant calculates and compares changes of the profit under certain circumstances in current business's state. It was possible to calculate the profit only for the animal sector of the business according to collected data, which is 4 987 215 CZK/year. The A variant depicts the reconstruction of the collective farm using a new robotic milking system. In addition, there is an increase in the production of milk by A a) 5 % in this variant. The profit is then 1 833 818 CZK/year higher after the increase in insvestment costs and in production. There is another increase in the production by A b) 10 % in this variant and after deducting investment costs, there is a difference 3 055 066 CZK/year from th original profit. The B variant involves a complete cancellation of dairy farming in the collective fatm in Ločenice and a transfer of production to Mokrý Lom. This reduces the number of dairy cows while requiring minimal investment. As a consequence, the profit decreases by 1 150 896 CZK/year. The last C variant offers the construction of a new production barn and milking parlour. The profit, when the production is increased by C a) 5 %, decreases by 90 353 CZK after deducting investments costs. When the production is increased by C b) 10 %, the profit increases by 2 230 498 CZK. Each variant is influenced by many factors, such as the depreciation period of individual investments, expected milk production or difficulty of operation. Each business has its specific requirements for individual factors that are decisive for choosing a concrete variant. Each of them has its pros and cons but still, in this concrete example, the most suitable is the C variant which offers on one hand the most challenging investment, but on the other hand the most sustainable option into future years.
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Methods of property valuation in accounting of selected company
PAKOSTOVÁ, Andrea
The bachelor thesis deals with the definition of methods of property valuation in a seleted company on the basis of the Accounting Act and considers the methods that can be used in the actual production or acquisition of assets and when to use them. It shows the problem of the price difference between the moment of the accounting case during the year and the valuation at the end of the accounting period. These findings are further used in the application. of property valuation theory in a selected company and shows possible differences from practice. One of the main goals of the bachelor thesis is to find out what effect the methods of asset valuation have on the economic result. All knowledge of property valuation issues is determined from annual reports and analysis of information obtained from employees of the selected company.
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Study of Valuation of IT Products in a Selected Company
Kyselková, Veronika ; Mrázová, Katarina (referee) ; Jurová, Marie (advisor)
This diploma thesis is focused on the valuation of IT products in a selected company. The thesis is divided into four parts. The first part is theoretical, the second part describes the company's business and evaluates its valuation in the company. The third part contains proposals for solutions and the last part contains the conditions of implementation and benefits. Based on the performed analysis, the most suitable option will be chosen, which will be the best for the company.
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Klamavá reklama a její dopad na podnikatelské subjekty
Pražský, Roman
Pražský, R. Misleading advertising and its impact on business entities. Bachelor Thesis. Brno: Mendel University in Brno, 2017. The aim of this bachelor thesis is to evaluate the economic impacts of using the misleading advertisement on business entities, both on the economic result and other economic indicators. In the thesis were mainly used the methods of analysis, comparison, generalization and, also description. I have studied three different large and known companies from different business spheres. I was looking for connections between the use of misleading advertisement and the progress of profit, operating profit and sales of selected companies. Then I compared the results and concluded the conclusions. I figured out that more serious economic impacts of misleading advertisement are on smaller or less known companies, than on those with long-standing traditions. In the final passages of the thesis I have defined recommendations for wider business community. Higher predictive value of some other thesis related to this topic can be obtained by increasing the number of surveyed companies or economic indicators.
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Hospodaření podniků v oblasti infrastruktury zdravotně orientovaného cestovního ruchu
MATOUŠKOVÁ, Hana
The dissertation thesis is focused on the management of companies in the field of health-oriented tourism. Business management is conceived in a broad context, not only as traditionally in terms of financial indicators, but also in terms of strategic management of companies, in connection with management competencies. The aim of this work is to assess the economy of companies in the field of health-oriented tourism infrastructure and to propose methods and procedures applicable to the development of health care as a whole without the need to increase funding sources and propose a possible model for sustainable functioning of health-tourism businesses.
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Cash Flow Model of European Football Clubs
Bartošek, Daniel ; Šíma, Jan (advisor) ; Kotáb, Jiří (referee)
Title: The Cash Flow Model of European Football Clubs Objectives: Using the most updated sources while analysing revenues, costs, and economic results, the main objective of the thesis was to inspect the current cash flow of the first league European football clubs. A partial objective was to create a model based on theoretical and practical findings quoted in the final results. The model demonstrates the most important cash flow among football clubs and other subjects. Another partial objective was to calculate the success rate of respective league competitions based on their economic resources. Methods: To obtain relevant information, a secondary data analysis was used. Also, a comparative analysis method was employed. Then, the researched secondary data was processed and presented in the final part by means of graphs and tables. Results: The revenue that brought the largest number of financial resources for football clubs was broadcasting rights. However, those revenues were significant only for a particular group of the most attractive leagues. For a much bigger portion of the leagues, sponsoring revenues turned out to be more important, which also applied to Czech clubs. On the contrary, club wages were confirmed to be the highest costs for most of the European clubs. As a part of one of the...
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Income analysis in a particular business entity
Ingistov, Filip ; Boháčková, Ivana (advisor) ; Brecklová, Veronika (referee)
The topic of this bachelor thesis is Income analysis in a particular business entity.
The thesis is divided into three parts. The first part is concentrated on theoretical approaches to monitor the economic result and to monitor it's use in the business
practice. The second part characterizes the particular business entity and analyses the economic result of the company. The third part is focused on the infomration collected and recommendations made for the business entity.
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