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Investment Life Insurance and Individual Investments Connected with Insurance
Richter, Jan ; Jál, Lukáš (referee) ; Ptáček, Roman (advisor)
This diploma thesis deals with the comparison of investment life insurance with risk life insurance and individual investment in open mutual funds in the territory of the Czech Republic. The theoretical part describes the basic characteristics of life insurance, open mutual funds and as a cross-section of the two products of the investment life insurance. It also describes the main cost indicators that can be used to calculate the cost of the insurance product. The analysis of the current situation is focused on a model example, in which the insurance products are compared and the investment part is evaluated. Subsequent comparison of results, selection of the most effective tool and recommendations are contained in the proposal section. The main goal of the diploma thesis is to determine the best solution for the end customer and to propose possible changes in the investment life insurance to make it more competitive.
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Company Costs and Connection with the Labour Productivity
MALINOVÁ, Adéla
This bachelor's thesis focuses on analysis of costs development in relation to labour productivity. Calculations of the labour productivity are performed on the whole-company as well as on the production cost center base and results are given in-kind and in-cash. Based on the analysed development of labour productivity, the causes of year-on-year changes in personnel costs are identified. At the end of the work, possible solutions are proposed to increase the level of labour productivity and reduce costs in the monitored company.
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Nákladovost vybraných produktů životního pojištění
Foltýn, Jiří
The Bachelor thesis focuses on evaluation of investment-linked life insurance and term life insurance products of the selected insurance companies in terms of the cost ratio and relating to the conditions of insurance. The comparative analysis, description, comparison and modelling are mainly used for achieving the objective. The thesis counts with the indicators of the cost ratio and takes into account the natural insurance premium, average insurance premium, redemption, accumulated debt, tax benefits and conditions of insurance. In the thesis the total cost ratio of the product is compared to the final quality of the product, which is mainly determined by the conditions of insurance. The outcome of the thesis is the recommendation addressed to a specific group of potential persons who are interested in life insurance and insurance intermediaries.
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Zhodnocení tržního potenciálu agrokomodity sója
Dosedlová, Amálie
Bachelor thesis consists of the characteristics of soybean [Glycine max (L.) Merrill.]. Emphasis of this work is on agronomical conditions suitable for soybean cultivation, agricultural technology requirements, and common opportunities and risks associated with this commodity. List of cultivars suitable for cultivation in the Czech Republic is given here as well. Compiled data we can get a composition of varieties exported and imported commodities (soybeans, soya cake, soybean oil) from selected states of EU. Export from Czech Republic is insignificant and import span about 60 % supply of do-mestic market. In 2017 Soya was cultivated on 15K ha and the average production was 2-2,5 t/ha in Czech Republic. Expenditures from specific farm in Kyjov area was almost constant (20K CZK). Profitability was 51 % in 2016, next year formed 26 %. In 2018 was cultivating still viable, but profitability decreased to 15 %. The average price of soybeans was 7 200–9 200 CZK/t. The results show, that soybean is attractive crop, which can contribute its advantages to enhance of crop rotation.
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Total cost ratio of company in relation to corporate efficiency
KUBÍK, Tomáš
The goal of this diploma thesis is to evaluate the total cost ratio in relation to corporate efficiency. The theoretical part of the thesis deals with basic terms of cost, financial and managerial concept of costs and different approaches to classification of costs. In this part the principle of corporate efficiency is explained and the difference methods of measuring of efficiency are mentioned. The practical part of this thesis is oriented primarily to describing development of costs in company and determination of most important cost items. This part also focuses on the calculation of profitability indicators and pyramidal decomposition of ROE. After this, the influence of sub-indicators to top-indicator was evaluated by using the gradual change method. The ROE was changed between years 2015 and 2016 by -0,1050 CZK. By using the gradual change method, it was determined, that this change was mostly caused by total cost ratio of production con-sumption, because it is the most important cost item in company. The influence of production consump-tion was -0,1078 CZK. Therefore, if the company plans to improve its efficiency and increase profits, the total cost ratio of the production consumption must be better manage.
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Možnosti využití luskovin v pícninářství
Paulová, Nikol
This bachelor thesis provides information about the most important fodder plants produced in the Czech Republic. Fodder is used as a feed material in several forms as fresh fodder, silage or processed by hot dry air. The suitability of particular species for these forms is mentioned in the thesis. There are some advantages in crop rotations with legumes resulted from their biological characteristics. One of them is nitrogen fixation which reduces the need of nitrogen fertilizers and it can have a positive influence on the yield of the following crop. The thesis is also focused on the possible ways of growing legumes, agrotechnology of crops sowed as a monoculture or with other components. We can reduce the negative characteristic of legumes if they are sowed with other components rather than in monoculture. One part of the thesis belongs to costs of production. The costs are showed on the example of pea sowed with lucerne.
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