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Valuation of a Pharmacy
Schenk, Václav ; Jurečka, Jan (advisor) ; Šmídová, Radana (referee)
The goal of this diploma thesis is the estimation of the objective value of a pharmacy as of 31. 12. 2010. In line with standard valuation process, in the first part the financial analysis gives a fair estimate of the financial health and effectivity of the company. Subsequently, the strategic analysis deals with long-term perspectives of the respective company, together with a detailed analysis of the company's industry. The first two parts are used as a basis for prognosis of value generators and financial plan preparation. The final value of the company is determined by means of two methods, DCF equity and capitalized net earnings method.
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Analysis of the Marketing Mix of a Chosen Pharmacy
Trnka, Štěpán ; Procházková, Markéta (advisor) ; Procházková, Marcela (referee)
This Bachelor's Thesis studies application of marketing to a pharmacy in a small to medium sized town. The theoretical part addresses marketing elements that are relevant for this field of entrepreneurship. I also add the specifics of marketing in the field of medical care. The analysis deals mainly with marketing mix in a traditional sense and competiton in the area. The Theoretical part also includes specifics of operation of a pharmacy. The Practical part contains basic information about the pharmacy I chose and it's brief history. This is followed by analysis of a marketing mix and competition. In conclusion I rate the marketing approach of the pharmacy, make and sum up recommendations.
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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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Accounting of chemist
BOBKOVÁ, Martina
Pharmaceuticals retail is in current consumer society highly spread. Chemists have to possess large quantity of assortment. The main target of my work was identify how large quantity of drug assortment affects accounting of accounting entity and also overall liquidity of a pharmacy. In the teoretical part I was dealing with determination of stock definition and stores accounts. I described standard process of supply acounting and certain specifics, which can be link up with stock. I stated methods of solidity calculation and stock turnovers and meanings of these indicators. In the practical part I analyzed the real stock accounting in the pharmacy. I described individual stages of stock taking, which are related with stock and evaluated stocktaking differences. Than I was dealing with stock pricing methods and supplies, which are influencing purchase prices of individual goods. I tried to highlight specifics which are linked up with drugs such as selling price setting according to VZP codebooks. In the end I calculated pharmacy liquidity and stock turnovers. I interpreted my results at tables and than I tried to analyze others factors which are influencing liquidity and stock turnovers.
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Financial analysis of enterprises engaged in retail trade in pharmaceutical products (pharmacies)
Vykoukal, Jan ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This bachelor's thesis is focused on financial analysis of enterprises engaged in retail trade in pharmaceutical products -- pharmacies. Firstly I will examine theoretical part which will define the different indicators (including general formulas). Then the practical part follows -- here I will make application-defined formulas of the theoretical part of the specific company (pharmacy Chlumec). I will also verbally comment proven results. For better orientation and understanding various tables and graphs are added which I will introduce both in the text and in the annexe. Calculated values of the pharmacy Chlumec will be also compared with four other pharmacies operating in Královéhradecký region. In conclusion I will make a brief assessment of the four analysed pharmacies.
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Tax Accounting in a Pharmacy
Balek, Luboš ; Janhubová, Jaroslava (advisor)
The bachelor thesis focuses on basic principles of the Czech tax accounting system with the accent on the tasks most relevant to the needs of a small pharmacy. The thesis also examines the legal frame for this type of enterprise and analyzes administrative consequences of this legislation.
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Analýza spokojenosti zákazníků lékárny Farmakum
Škrabánek, Tomáš ; Černá, Jitka (advisor) ; Vyskočil, Vlastimil (referee)
Spokojenost zákazníků v podnikatelském prostředí je obecně důležitým faktorem. Moje bakalářská práce se zabývá zjištěním důvodů jak zákaznické spokojenosti, tak na druhé straně případných faktorů nespokojenosti zejména z hlediska prostředí lékárny, jejího odborného personálu a dále charakteru a rozsahu poskytovaných služeb. K dosažení tohoto cíle napomáhá marketingový výzkum ve formě dotazníkového šetření, jehož výsledky přinášejí určité podněty pro eventuální zlepšení spokojenosti zákazníků a potažmo se tedy mohou stát podkladem pro další manažerské rozhodování lékárny Farmakum.
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Strategická analýza podmínek založení a fungování lékárny v ČR
Janečková, Ivana Bc. ; Lešetický, Ondřej (advisor) ; Havlínová, Zora (referee)
Diplomová práce seznamuje čtenáře s prostředím farmaceutického trhu, s legislativními nařízeními pro činnost lékárny, její podoby, prostor, personálního obsazení a vybavení. V dalších částech je provedena strateická analýza konkrétní lékárny v Ivančicích, na základě těchto konkrétních poznatků je možné sestavit i podnikatelský plán, který je součástí poslední části práce, a to projektu na založení nového podnikatelského subjektu.
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