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Analysis of economics of selected municipality
Pail, Matouš ; Čermák, Jiří (advisor) ; Kotyza, Pavel (referee)
This bachelor thesis deals with analysis of the management of the municipality of Lom. The town of Lom is located in the Usti region near the town of Most. The main objective is to analyze the management of the municipality in the period 2008 to 2015. The partial aims to familiarize the reader with the basic concepts related to government, such as local government, functions and structure of municipalities, municipal budget and more. Thanks to the data obtained from the municipality budget deadlines for the 2008-2015 period examined I will be able to analyze and compare the data. Based on this analysis I will work out comparisons between periods and I will prove, wheter the municipality carries out its budget plan or not, or if it works with deficit or with budget dwell. The conclusion is devoted to overall summary of the results of analyzes and possible proposals for measures to improve the management of the municipality.
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Financial analysis of selected enterprises
Dvořáková, Lucie ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
The thesis deals with the financial analysis of the company Breweries Lobkowicz Group a.s. in 2010 - 2014 period. It is divided into theoretical and practical part.
Theoretical part focuses on general problematics of the financial analysis. Fundamental terms as balance sheet, profit and loss account, cash flow account are explained in this part of the thesis. However it also analyzes each indicator used in the practical part. Firstly, horizontal and vertical analysis of the financial records are introduced, also differential and ratio indicators are explained, specifically current ratio, quick ratio, cash ratio, profitability of total property and ordinary capital, rentability of sales. Subsequently the thesis describes the rate of indebtedness of the company and indicators of the activity - turnover of the individual components of the assets side. The final subtopic is the overall indexes of rating, specifically as for solvency models Kralick´s Quicktest and as for bankruptcy ones Altman´s model and Index IN05.
The practical part introduces the company Breweries Lobkowicz Group a.s. and the individual methods and indicators mentioned in the theoretical part are applied. Using these indicators the financial analysis itself is carried out. To summarize, the company is long-term loss-making but year-on-year the loss is decreasing. The company registered big progress in 2014 when its own capital reached positive numbers. This change has a positive impact on the development of most of the indicators used in the financial analysis.
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The financial analysis of the company Favea Europe s.r.o.
Byčkova, Elvira ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
The objective of this Bachelor thesis is to determine financial situation of company FAVEA Europe s.r.o. for the time period 2010 - 2015. This thesis is divided to theoretical and practical part.
The theoretical part focuses on defining the concept of financial analysis. Further defined the basic methods and indicators associated with financial analysis.
The practical part of this thesis is using the knowledge from the theoretical part. Information is taken from the financial statements. Practical part is more focused on introduction of the company itself. Furthermore there is a horizontal and a vertical analysis made. There are also used ratio indicators like profitability, liquidity and activity. Models of bankruptcy are used at the end of the practical part.
In the end there is complete evaluation and recommendations for the company.
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Financial analysis of chosen company
Nguyen, Viet Tiep ; Homolka, Jaroslav (advisor) ; Kotyza, Pavel (referee)
This bachelor paper is focused on the subject of financial analysis. The paper is divided into two parts, where the first part of the paper is theoretical and the second part is practical. The theoretical part explains financial analysis, its usage in business field and its absolute, ratiometric and summary indexes. The practical part of the paper is dedicated to financial analysis of a company called Partners Financial Services a. s. The data used for this analysis is from year 2011 to year 2014. Four other companies operating in field of financial consulting were analyzed for the purpose of comparison. These companies are registered by the association of financial advisers as the biggest players on the market in the Czech Republic. The financial analysis is based on financial statements of the companies in question. The end of the paper provides an evaluation of the analyzed company, where the author states, that the company is stable, profitable with low probability of bankruptcy and that the company is creditworthy.
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Evaluation of Czech market with hemp products
Nágl, Tomáš ; Kotyza, Pavel (advisor) ; Brecklová, Veronika (referee)
Bachelor work deals with situation on the Czech with hemp products. It focuses primarily on the food and cosmetics made of hemp. Work describes hemp, its use in facilites, production technology and history. It also deals with legislatvie restrction both domestically and in the European Union, processin technologies and economics of production. The practical part examines domestic producers of hemp food and cosmetics in detail and inform about major importers and other producers. Part of this work is a comparison of prices of hemp food and hemp cosmetics for the years 2013-2016, External environment analysis using 4C method and evaluation of the situation on the market. The conclusion summarizes the theoretical background and practical.
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Efficiency of measures that support establishment of new producer groups in the Czech Rebublic, Slovakia and Poland
Kotyza, Pavel ; Tomšík, Karel (advisor) ; Rosochatecká, Eva (referee)
Presented dissertation theses is focused on evaluation of efficiency of public support to agricultural producer group establishment. Historical development of agricultural sector influenced the difference of Czechoslovakian and Polish agriculture. Despite the differences, governments of the Czech Republic, Slovakia and Poland decided to provide public support for newly established producer groups after EU accession. Main aim of this analyses is to compare how money were provided to newly established producer groups in above mentioned countries and to assess efficiency of spend money. Main part of the theses is focused on measures provided during part of the first postaccession Programming Period 2004 when 2006. Between 2007 and 2013, support was provided only in Poland and Slovakia, the Czech Republic did not used the opportunity to open measure for new entities.
Own analytical part is focused on measure evaluation through subject identification. Supported subjects were examined whether they follow main conditions of recognition or whether they fulfil main theoretical prerequisite for operation as marketing cooperative. Subject examination was based on own methodology that was developed on the bases of literature overview. Evaluation was based following indicators (i) share of marketed production on the total agricultural output of the country; (ii) market share on the relevant market and created value added.
Results of the theses indicate, that part of supported producer groups were established solely in order to gain easy access to public money. Groups share on relevant market is negligible, goals of market concentration were not met. Groups value added is low. This fact is mainly caused by observed characteristics groups often does not own any investment assets, does not have any employees. After receiving last payment, groups were closed, transformed into other business activity or its ownership structure were changed In the Czech Republic. In Poland, established groups reach the lowest significant market share, subjects were closed and reestablished to source subsequent support. Slovak groups that reached on support from Programming Period 2007 when 2013 evince negative value added as their trading margin was negligible or null.
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Economic analysis of the selected allowance organization
Nocarová, Romana ; Čermák, Jiří (advisor) ; Kotyza, Pavel (referee)
The subject of the bachelor's thesis is an economic analysis of the allowance organization Bytové hospodářství Chlumčany in the years 2007 to 2014. The organization provides operation, administration and maintenance of housing and commercial premises. The theoretical part of the thesis is aimed at the description of the non-profit sector, with emphasis placed on allowance organization. In the practical part, the selected institution and its services are briefly described. A vertical and horizontal analysis of financial statement is carried out including a financial analysis of relative indicators. Finally, recommendations are made that would lead to savings in the management of the allowance organization in its main field of activity.
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Financial analysis of chosen company
Kohoutová, Ivana ; Homolka, Jaroslav (advisor) ; Kotyza, Pavel (referee)
This thesis is focused on financial analysis, the aim of which is to assess the financial health of the company ASTRO Vlašim, spol. s r.o. in the years 2010 to 2014 and to determine its strengths and weaknesses. Working activity of the enterprise is the production of packaging machines.
The whole work consists of two parts; theoretical and practical.
In the context of the theoretical part there is explained the financial analysis by using professional literature, including all of its construction, such as its objectives, financial analysis, resource users, from which it is draw (balance sheet, profit and loss and cash flow statement) and last but not least also the various methods of calculations.
The practical part deals with the characteristics of the investigated enterprise. In the following part there is direct application of the various methods of financial analysis that have been defined in the theoretical part, on the information obtained from company financial statements. Analysis results are interpreted, often by using tables or graphs for easier orientation.
According to the results of the financial analysis it is obvious that within the years 2010, 2011 the company was in the wrong, according to the solvency model even in bankruptcy situation. The situation has been reversed in 2012. In the year 2014 there have already been reported values of a financially healthy enterprise. Unless there are unexpected changes, the financial health of the company should stay at a good level.
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Economic analysis of the biogas plant
Soukup, Tadeáš ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
Bachelor thesis Economic Analysis of a biogas plant deals with the evaluation of investments in the biogas plant in Velké Chvojno. The thesis is divided into theoretical and practical part, which is supplemented by discussions. The first part is a literature review, which deals with history, the composition and process of biogas production. The following describes the main components of a biogas plant and its economy. The last part of literature review is devoted to methods of evaluating investments. In the practical part, at first, the biogas plant in the Velké Chvojno is described. It describes how to create a table of cash flow and income and expenses of the biogas plant are characterized. Subsequently, an assessment of the cost structure of a biogas plant is made, attention is also paid to the structure of raw materials both in terms of cost and weight proportion. Furthermore, a calculation of net present value, internal rate of return and discounted payback period. Among the methods which do not include the time value of money is calculated using the method of simple payback return. The last part, discussion, evaluates the acquired calculations and includes herein a draft for improvement.
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Analysis of the financial management of the selected municipality
Hátle, Ondřej ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
This study deals with an analysis of the financial management of the town of Holín. The analysis describes the economy of this municipality from 2010 to 2014. The goal of the financial analysis is to find the potential for improvement of the municipalitys economy. The study consists of a theoretical and a practical part. The goal of the theoretical part is to define the main terms connected with the economy of an authority. These terms include public administration, municipality, municipal authorities, a property of a municipality, a budget and the costs and revenues connected with it.
The theoretical part moves straight on to the practical part, which aims to evaluate the revenue and cost components of the municipalitys economy in individual years of the given period. Using graphical displays and selected economic indicators, it carries out an analysis that results in an evaluation of the municipalitys economy and a consequent suggestion for improvement.
The conclusion of this study takes the form of a full summary of the municipalityss economy based on the analysis and an assessment judging whether the municipality has managed its finances well.
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