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Evaluation of the Financial Situation in the Firm and Proposals to its Improvement
Bednář, Jiří ; Ohniště, Martin (referee) ; Bartoš, Vojtěch (advisor)
The diploma thesis focused on financial management of the company TRANSBETON s.r.o.. In the theoretical part there is a presentation of the assessed company and a general explanation of the term financial analyses, principles of which are applied on company. In the second part the obtained results are evaluated and compared with the data set for an advancement of the firm. Based on these results it is possible to propose an enhancement of the current state of the firm and its prospective development in the future.
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Evaluation of the Financial Situation in the Firm and Proposals to its Improvement
Spousta, Martin ; Ohniště, Martin (referee) ; Bartoš, Vojtěch (advisor)
This Thesis in first chapters would like to introduce its Reader watched firm. Next it can be found there explanations of Financial analysis Issue by common Aspect and this Principles and Legitimacys are used in Financial analysis of ZEPIKO, spol. s r.o. Acquired readings are valorizated and compare with requested readings and next this Endings are evaluated and formulated. In the end of this Thesis can be found some suggestions for improvements of its present condition and Also it is there possible suggestions for enhancements of Positions this Firm for the Future.
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Technological phase of the cover ground object
Fatura, Josef ; Čech, David (referee) ; Henková, Svatava (advisor)
Thesis resolves civil technological stage of the roofing of the administrative buildings and warehouse halls in the Grand River. It deals with the structure, roof insulation, nekrokevní, klempířskými and povlakovou-covering elements. The work contains technology rules, a statement of the Bill, the timetable, drawings and other technological documentation stage.
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The implementation of cash pooling in an enterprise
RANGLOVÁ, Jaroslava
The basic idea of this diploma thesis is to look into one the area of financing czech company, which is member of french holding, with aim to introduce to public the important financial tool in the area of cash management including assessment of the accounting, tax and law aspects associated with it.
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Deliberation of the final state accounts in selected countries: Study 1.208
Cupalová, Marcela
Práce pojednává o procesu projednávání státních závěrečných účtů ve vybraných zemích EU a v Norsku. Zaměřuje se zejména na skutečnosti, který orgán má pravomoc tyto účty prověřovat, jak probíhá proces projednávání, jaké jsou lhůty pro schválení závěrečného účtu a jaká je případná odpovědnost či závaznost rozhodnutí parlamentu. Dospívá přitom k závěru, že téměř ve všech zemích sestavuje závěrečný účet ministerstvo financí, pouze v Norsku existuje pro tento účel zvláštní orgán a v Rakousku účet sestavuje Účetní dvůr. Vesměs také platí, že závěrečný účet není závazný, nevyplývají z něho žádné sankce vůči vládě (ve smyslu vyslovení nedůvěry), opakovaná nebo vážná negativní kontrolní stanoviska obsažená v závěrečném účtu mohou mít ovšem personální dopady např. pro jednotlivé ministry.
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Regulation of Financial Reporting under IFRS and U.S. GAAP
Langmajerová, Tereza ; Jirásková, Simona (advisor) ; Vašek, Libor (referee)
This thesis deals with the issue of regulation and international harmonization of accounting with emphasis on application of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles of the United States (U.S. GAAP). It describes their historical development, requirements for financial statements and it presents the convergence process of the two systems. It acquaints readers with the role of Conceptual Framework for Financial Reporting and by practical example of an existing American company it summarizes the main differences between the financial statements drawn up in accordance with U.S. GAAP and IFRS.
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The importance and use of budgeted income statement in the managerial accounting
Kačírková, Adéla ; Knapová, Bohuslava (advisor) ; Brabec, Miroslav (referee)
The bachelor thesis focuses on the importance of the budgeted income statement and its use in managerial accounting. The theoretical part summarizes the findings of the literature about budgeted income statement, about its compilation and cost structure in the income statement. The application part of this work contains a model example of a process of compilation of the budgeted income statement. The budgeted income statement is evaluated in comparison to the actual costs, including the calculation of some basic indicators of financial analysis.
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Income statement informative according to the Czech accounting legislation and IFRS
Nedvědová, Jana ; Procházka, David (advisor) ; Černý, Václav (referee)
The content of the thesis is an income statement informative. It deals with its structural elements, the structure itself and its various concepts within the global harmonization. Especially it focuses on defining of the same and different views on the income statement that occur between the Czech accounting legislation and IFRS. The analytic part of the thesis transforms the income statement generated under the Czech law to the income statement fulfilling the IFRS requirements and the analysis of the both reports. One part of the thesis is aimed at inter-company comparison of companies with the same type of business. It includes the horizontal and vertical analysis, including benchmarking profitability and others.
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