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Creation and structure of the economic result
HAMERNÍKOVÁ, Martina
The bachelor's thesis deals with the analysis of the creation and structure of the economic result in a specific selected company. In the first part of the thesis is describing what costs and revenues are, their breakdown and registration. It also describes what the economic result is, how it is formed and its forms. The next part deals with the issue of measuring the performance of the company through the ratios of financial analysis. Profitability indicators are used. This knowledge is used in the practical part of the work. At the beginning, the practical part presents the selected company and its focus. Subsequently, the work deals with the analysis of economic results and specific indicators of financial analysis of this company. The analysis is performed by comparison in individual years. Financial statements are used for analysis. Finally, the work evaluates the management of the company and proposals for its streamlining.
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Evaluation of possible uses, including the best and highest use of land in the locality of Brno Trnitá
Vojta, Lukáš ; MBA, Eva Mačurová, (referee) ; Klika, Pavel (advisor)
This diploma thesis examines the topic of evaluation of possible uses of real estate throughout method of highest and best use analysis also known as HABU. Within the theoretical part of thesis, the issue of real estate valuation is described. The principle of highest and best use analysis is described in detail and its main parts are defined and these are the following: legal permissibility, physical possibility, financial feasibility, and maximal productivity. In practical part of thesis this method is applied to a certain property in Brno – Trnitá area. In the thesis there are multiple possible options considered and evaluated.
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Evaluation of Economy and Fundraising of Selected Endowment Fund
Buťáková, Kristýna ; MBA, Petr Jarchovský, (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the evaluation of the economy of selected non-governmental non-profit organization, Endowment fund Modrý hroch. The theoretical part of the thesis descriptions the issues of the non-profit sector and endowment fund. In the analytical part of the thesis, there is a cost-revenue analysis and modified financal analysis. According to results from analysis, there is a summary of development of the economy and fundraising. In conclusion, there are presented own solutions of organization s weaknesses.
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Options for financing the operational costs of secondary schools
Moníková, Marie ; Marková, Jana (advisor) ; Mach, Václav (referee)
Final thesis analyzes financial sources of operating cost of secondary schools. Theoretical part is paid to competencies of the founder in funding of secondary schools and to competencies of schools head. There are explained technical economic terms from financing of secondary schools. In thesis is described process compilation of budget, summary of cash flow and explained problematic value added tax. Research part of final thesis is based on make survey. In survey I investigated, if schools are using all of the available sources for financing and if they have revenues in the main activity, if they operate an additional activity and in which domain, whether schools are payers of VAT. Survey was based on randomly asked high schools, established by the Region. Practical part of research investigation brings information about problems, which are presented in front of schools problems in financial are. Thesis served summary of allocation of funds high schools and explains the choices of raising funds for secondary schools.
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Evaluation of Economy and Fundraising of Selected Non Profit Organization
Brázdová, Michaela ; Žižlavský, Ondřej (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis focuses on the evaluation on the economy and fundraising activities of selected non-governmental non-profit organization, Oblastní charita Břeclav. The theoretical part of the thesis contains a description of the issues of the non-profit sector and fundraising. In the analytical part of the thesis, there is a cost-revenue analysis and modified financal analysis. According to results from analysis, there is a summary of development of the economy and fundraising. In conclusion, there are presented own solutions of organization´s weaknesses.
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Evaluation of Economy of a Selected Non Profit Organization
Dořáková, Veronika ; Pěta, Jan (referee) ; Lajtkepová, Eva (advisor)
The bachelor's thesis is focused on the evaluation of economy of a selected non-profit organization, Azylový dům pro ženy a matky s dětmi o.p.s. At the beginning of the thesis there are determined the goals, applied methodical approaches and processing procedures. The next part includes theoretical approaches required for the processing of the analytical part. The analytical part contains the analysis of costs and revenue and selected indicators of modified financial analysis. Based on the performer analysis I followed the evaluation of organization´s economy. Due to this evaluation, there are based new solutions.
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Ekonomické dopady zrušení základních škol praktických v mikroregionu Lipensko
Peterková, Iva
This bachelor thesis deals with economical impact after cancelling practical primary school, specifically in the micro-area Lipensko which is also the main aim. At the beginning of this thesis there are defined various important concepts about education and funding of education in the Czech Republic. In the next part of the thesis there are described all public primary schools in the micro-area and then there is performed an analysis of the costs and expenditure on some of them. In the end of the thesis there are identified new potential costs and expenditure associated with inclusions and an evaluation of the potential economic impact.
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Evaluation of Economy of Selected Non Profit Organization
Zbořilová, Petra ; Bělušová, Kristýna (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis is focused on the evaluation of the economy of a selected allowance organization Maják – leisure center Vyškov. This thesis contains three parts. In the first part of the thesis are elaborated the theoretical basis of the issue. The next part is the analytical part and contains the analysis of costs and revenue and partly modified financial analysis. Conclusion of the bachelor thesis is focused on the evaluation of the organization´s economy and own proposals for solutions.
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Analysis of the Highest and Best Use of a Plot in Zlín-Jižní Svahy
Šimoníková, Kristýna ; Vala, Vlastimil (referee) ; Klika, Pavel (advisor)
The diploma thesis deals with the topic of analysis of the highest and best use (abbreviated as HABU). In the theoretical research, this method is described, and defines the solution process using 4 basic steps, namely legal admissibility, physical possibilities, financial justification, and maximum profitability. Subsequently, this method is applied to a specific plot in Zlín-Jižní svahy area. The solution proposes 9 variants of utilization of this land. Using the HABU method we are looking for the best use, which in turn brings the investor the highest profit. The aim of the thesis is also a clear description and practical demonstration of the application of this method, which has not been represented in the Czech Republic so far. It can thus help to understand and use it in property valuation.
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Options for financing the operational costs of secondary schools
Moníková, Marie ; Marková, Jana (advisor) ; Mach, Václav (referee)
Final thesis analyzes financial sources of operating cost of secondary schools. Theoretical part is paid to competencies of the founder in funding of secondary schools and to competencies of schools head. There are explained technical economic terms from financing of secondary schools. In thesis is described process compilation of budget, summary of cash flow and explained problematic value added tax. Research part of final thesis is based on make survey. In survey I investigated, if schools are using all of the available sources for financing and if they have revenues in the main activity, if they operate an additional activity and in which domain, whether schools are payers of VAT. Survey was based on randomly asked high schools, established by the Region. Practical part of research investigation brings information about problems, which are presented in front of schools problems in financial are. Thesis served summary of allocation of funds high schools and explains the choices of raising funds for secondary schools.
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