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The Effect of System of Financial Reporting on Financial Performance of Business Corporation
Prokešová, Gabriela ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the effect of system of financial reporting on financial performance of business corporation. Czech accounting regulations and International financial reporting standards are compared within the framework of system of financial reporting. The effect on financial performance is then analysed through financial analysis. In theoretical-methodological part the terminology, approaches and methods used in individual systems are defined and then comparative analysis is performed. Theoretical definition of financial analysis follows and then basic information about business corporation is mentioned, which begins the practical part. Then financial analysis of the firm is performed whereas data are analysed separately for every system. The purpose of this thesis is to point out different values of indicators of financial analysis coming from differences of analysed systems of financial reporting through concrete business corporation and to explain their cause.
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Financial statements based on IFRS and CZ GAAP and their reporting value
Machala, Marek ; Strouhal, Jiří (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with comparison of financial statements based on IFRS and CZ GAAP. In the theoretical part fundamental principles of both accounting systems are described and typical differencies between IFRS and CZ GAAP are specified. In the practical part financial statements of a chosen company reporting in both systems are analyzed. Using balance sheet and income statemet analysis both structure of the statements and value of particular items published in the statements are assessed. Analysis of ratio indicators and EVA explains why selected indicators differ depending on chosen accounting system.
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The effect of using Czech accounting principles and IFRS on the analysis of the financial performance of the company ČD Cargo
Zachar, Dávid ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
This study sought to analyze and compare financial statements prepared in accordance with IFRSs and Czech accounting principles of the company ČD Cargo focusing on the impact of the results of the financial analysis. Basic characteristics of IFRSs and Czech accounting principles are defined and described in the thesis. Emphasis is placed on the most contrasting rules of the systems. Different methods of financial analysis, their use, and informative value are characterized in the next section. Consequently, the methods have been applied and the results are shown with differences based on specific accounting harmonization. The aim is not only to show different results of the financial analysis, but to also explain the reasons behind the differences, based on the applied rules.
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The use of logistics in international trade on the example of chosen logistics company
Lesáková, Petra ; Klosová, Anna (advisor) ; Gullová, Soňa (referee)
This diploma thesis deals with the logistics and its use in international trade, which is applied to the example of chosen logistics provider- the company ČD Cargo, a leading Czech rail carrier. The aim of the thesis is to characterize the logistics company and the services that provides, to analyze its activity and summarize its operation on the market. The first chapter deals with the logistics and specific types of logistics providers. The second chapter is devoted to mostly provided logistics services in international trade. The next chapter deals with transportation, main modes of transport and transport market in the Czech Republic, because the transportation is the major activity of the chosen company. The fourth chapter is closer focused on ČD Cargo, its foundation and mostly the services that the company provides to its customers. The last part of the thesis analyzes the position of ČD Cargo on the transport market and its activity in individual years of its operation.
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Transport of solid fuels by ČD Cargo
Zrzavý, Jan ; Novák, Radek (advisor) ; Mervart, Michal (referee)
The aim of this thesis is to characterize the company ČD Cargo with special focus on the transport of solid fuels. It describes the historical development of this company, its present-day activities and services. Statistic part of this thesis contains time lines, defining the development of transport of solid fuels and its part in the overall transport. There is also an outline of an expected scenario of future solid fuel transport in connection with domestic resources depletion. Much consideration is also given to the unification of transport documents and European integration with a view to actions and objectives of transport policy concerning railway freight trafic.
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