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Hodnocení výkonnosti malých podniků
Kochta, Petr
Kochta, P. Performance evaluation of small companies. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis deals with performance evaluation of two small companies in construction industry and formulation of suggestions for increase of their performance. Performance is evaluated based on financial analysis through ratios, economic value added, bankruptcy and solvency models, benchmarking, and based on nonfinancial analysis through company´s sanation and company´s restoration of viability methodology by Harry Pollak. Diploma thesis is structured into two parts. In the first part Summary of literature there are theoretically described procedures and methods of financial and nonfinancial analysis serving as foundation for the practical part. In the practical part there are introduced the chosen companies and then they are analysed based on the mentioned procedures and methods. Based on the outcomes of the analysis there are devised suggestions for increase of performance and competitiveness of the analysed companies. Next there is evaluation of an option of generalization of the used approaches and suggestions for other companies of similar character in construction industry.
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Moratorium and its significance in the Czech Republic
Smilek, Jan ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
On January 1, 2008, the new insolvency act came into force in the Czech Republic bringing in some significant changes in insolvency law. One of those changes was moratorium which was meant to provide legal framework for company's sanation process, not only postpone its bankruptcy for a few months. After 5 years, a question concerning its significance may come out. The Master's Thesis is focused on this matter and its aim is to evaluate the moratorium from the point of view its use and purpose which it is supposed to serve. In other words, whether companies manage to overcome crises, or whether they go bankrupt anyway, despite the moratorium.
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