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Analysis of costs, revenues and profit in a capital company
BRAMBŮRKOVÁ, Libuše
The topic of the bachelor thesis is the analysis of costs, revenues and profit and loss in a capital company. This thesis is carried out in a company that deals with road motor transport. The objective of the thesis is to analyze the cost, revenue and profit and loss and suggest possible measures to save cost, increase revenue and thereby improve the overall profit and loss. The first step of the analysis is to examine the cost and revenue records of the entity, followed by horizontal and vertical analysis in the years prior to the formation of the limited company and also in the 2nd quarter in the years 2020 to 2022. After conducting this analysis, it was found that the major costs are diesel cost, labour cost toll charges paid both domestically and abroad and leasing. It was also found using a pairwise correlation coefficient that the company is highly dependent on one particular supplier, which could pose a threat to the company in the future. Suggestions for measures to reduce diesel costs are technical in nature, such as reducing idling and proper sail tension. Another possible step is to change fuel supplier. Targeting other customers is also a proposal to increase revenues.
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Liquidity Analysis of Construction Companies
Svatý, David ; Hanák, Tomáš (referee) ; Vítková, Eva (advisor)
This bachelor thesis focuses on the analysis of the liquidity of construction companies. The aim of the thesis is to determine all degrees of liquidity in a selected sample of construction companies and compare these values with national averages. The thesis is divided into several parts. In the first part, the characteristics of construction enterprises, their input information from accounting, analysis of liquidity, financial stability and indebtedness of enterprises are carried out. In the second part, an analysis of the liquidity of selected construction companies was carried out based on financial statements in the monitored years 2017 and 2021. Standard indicators such as current liquidity, ready liquidity and instantaneous liquidity coefficient are used for liquidity analysis. At the end of the thesis, their results are summarized.
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The determinagion of the profit or loss
Nakládalová, Petra ; Randáková, Monika (advisor) ; Hybšová, Radka (referee)
This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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Profit or loss in accounting and tax base
Němcová, Adéla ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The topic of this thesis is issue of profit or loss in a company. First, we discuss a theoretical ways of defining and measuring profit or loss. In addition, attention will focus on the profit and loss statement and analysis of some of its items. Part of the thesis also deals with the taxation and profit distribution in the various business entities. In conclusion, the thesis analyzes profit or loss in a particular company.
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