National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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.
Statistical analysis of the Moravian distillery Kojetin
Glacnerová, Eva ; Jindrová, Andrea (advisor) ; Hlavsa, Tomáš (referee)
Bachelor thesis evaluates economical development of business activities of Moravian Distillery Kojetin join-stock company in years 2004 - 2012 and later on after acquisition implementation, when this distillery was bought by Tereos TTD join-stock company from Dobrovice, in years 2012 - 2014. Distillery company deals with production of refined fermented alcohol. Several selected indicators of revenues, production, added values, power consumption, assets and liabilities are reviewed on the basis of statistical and financial analysis. The length of the time period of the individual indicators vary according to the availability of data. Statistical analysis is compiled by computing the elementary characteristics of time series. Financial analysis uses ratios of liquidity. The data used in this analysis comes from balance sheets and profit and loss reporting period. On the basis of these analyzes are presented suggestions and recommendations, which should contribute to improving the situation of the distillery company.

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