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Řízení pohledávek ve vybraném podniku
Burianová, Iveta
The bachelor thesis deals with the issue of receivables management in the company LABARA s.r.o. The main objective of this bachelor thesis was to propose measures and suggestions aimed at better receivables management system in this company and to define the potential impact of their implementation on the financial situation of this company. To fulfil the main objective of the thesis, two main analyses were completed, namely a financial analysis and an analysis of the current receivables management system in the company. Findings gained from these analyses were used as stimulus for several proposals that will lead to an overall improvement of the receivables management in the company LABARA s.r.o.
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Řízení pracovního kapitálu v podniku ŽĎAS a.s. vhledem k volatilitě komoditních trhů
Novotný, Mirek
Novotný, M. Working capital management in ŽĎAS a.s. in view of volatility od commodity markets. Bachelor theses. Brno: Mendel University, 2023. Working capital is an essential part of the assets of any business. Given ist share in the assets of the enterprise it schould be given adequate attention. The aim of bachelor thesis is to propose an appropriate purchasing strategy with re-gard to cost.
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Optimalizace pracovního kapitálu ve společnosti XY, s.r.o.
Fišarová, Adéla
The diploma thesis focuses on the optimization of working capital in a private company and its effect on economic performance. The financial analysis serves as a basis for determining the financial health of the comapny. The next step is an analysis of the current management of working capital, which will help identify weak points tha will be optimized. The optimization will lead to a reduction in working capital and thus to an increase in economic value added (EVA).
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Working capital management in retail
Dibon, Michael ; Čornanič, Aleš (advisor) ; Novák, Jiří (referee)
This master thesis is focused on operating working capital and its implication towards corporate performance in the retail industry in a relevant business framework that takes into account structural changes in the industry. Our results suggest that there is a negative relationship between cash conversion cycle and corporate performance. Therefore, the management of retail companies should focus on shortening the cash conversion cycle to create value. However, in the apparel retail industry, companies with exceptionally long cash conversion cycles are better off keeping working capital investments high as those companies generate on the WC higher profitability than are the opportunity costs for this allocated capital. Finally, we have not found enough evidence to conclude that investment strategies based on the cash conversion cycle are able to generate alpha. However, there seems to be a sign of persistence for value-weighted portfolios. JEL Classification G31, G32 Keywords Working capital, Working capital management, Cash Conversion Cycle, Retail Author's e-mail michael.dibon@gmail.com Supervisor's e-mail ales.cornanic@gmail.com
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Analysis of working capital of construction company
Havlínová, Andrea ; Tuscher, Martin (referee) ; Vítková, Eva (advisor)
The bachelor’s thesis „Analysis of working capital of construction company” deals with the analysis of working capital in the chosen construction company STAKO s. r. o. The aim of the thesis is to analyze individual parts of working capital and the factors which influence their amount. The theoretical part characterizes the basic terms such as construction company, set of financial statements, categories of working capital, factors affecting working capital and approaches to management of working capital. The practical part analyzes the annual reports and the sets of financial statements of current assets, the development of structure of working capital, and the activity ratios and liquidity ratios in the chosen construction company during the years 2013 – 2017.
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Financial Analysis of a Construction Contract in Context of a Construction Company
Kohútová, Linda ; MBA, Ludmila Filová, (referee) ; Chovancová, Jitka (advisor)
This diploma´s thesis is focusing on financial management of the construction order. First part of diploma´s thesis is dealing with financial management, financial analysis and management options. The practical part discusses financial plan, economic results and financial analysis of particular construction orders, which are evaluated within one year. The objective of the thesis aims to analyze impacts on the operating economy and evaluate construction contract in context of a construction company. The result is to evaluate financial analyses of construction orders and company´s too.
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Working capital in accounting according to IFRS
Kim, Alyona ; Purina, Marina (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis on the theme, Working capital in accounting according to IFRS, focused on the individual components of working capital especially their accounting and valuation procedures according to international financial reporting standards from a theoretical point of view. The aim is to demonstrate the methodology of the separate parts that are usually used on the model of major joint-stock companies. Next, assess whether there is a large variation in the structure of the working capital and its value structure, depending on the businesses sector of performance. At the end of the thesis is a summary of the results of the practical part.
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Working capital management`s effect on profitability
Kaikaryte, Gabija ; Procházka, David (advisor) ; Žárová, Marcela (referee)
The financial state of the most companies was significantly challenged by the last decade. Thus, financial managers must be aware of all factors that can contribute to the firm`s profitability in order to fight unstable economical environment. Working capital management`s effect on profitability has been raised recently and its importance is already known. This thesis aims to dig deeper into the relationship between working capital management and firm`s profitability across different sectors and different time periods. The subject for the empirical analysis are 908 UK manufacturing and 315 construction firms during the period of 2006-2013. The results indicate about the strong negative relationship between working capital, measured as cash conversion cycle (CCC) and gross operating profitability. Thus, it is an indicator that working capital and its characteristics must be included in the firm`s financial planning.
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