|
|
Cirkulární ekonomika podniku ve vztahu k jeho finanční situaci
Šátková, Petra
Natural resources are limited, and their consumption is increasing as the Earth's population grows. Today's economic system is linear, operating on the principle of 'take-make-dispose'. The transition to a circular economy, characterized by the 'take – make – recycle' principle, uses resources efficiently and reduces waste and pollution. However, implementing the circular economy requires significant initial investments. Therefore, if a company is planning to introduce elements of the circular economy into the business, it can be very beneficial to break down the company's financial situation. Financial analysis is an important tool to reach this aim. The thesis is divided into two parts. The first part is devoted to the circular economy, its differences from the linear economy and the MCI indicator, which can be used to measure the level of circularity of waste at a product or the whole company. In the practical part, the linear flow index of the most produced product in the firm is calculated based on the procedure described in the theoretical part. The second part of the thesis is devoted to financial analysis and its detailed theoretical description based on academic literature. In the practical part the financial analysis of BASEKO, spol. s.r.o. is calculated based on data retrieved from the financial statements in the period 2016-2020. From the financial analysis it was found that BASEKO is a financially stable enterprise on the market, which is not threatened by financial problems in the near future. The circular economy of the enterprise cannot be calculated due to the large variability of products. The index of linear flow of the product is 37%, which the author considers a very positive result. Finally, some recommendations are set out that could contribute to the prosperity of the company both financially and in terms of promoting the circular economy in the company.
|
|
|
Circular economics in construction
Tatarin, Tomáš ; Marek, Martin (referee) ; Krejza, Zdeněk (advisor)
The goal of this bachelor thesis Circular Economy in Construction is to map the sources of primary raw materials and the production of recyclates in the context of construction production and to perform a price and geographical analysis. The extension of the principles of circular economy is set in the context of the now widespread linear economy. The bachelor thesis is divided into two parts. The theoretical part deals with the analysis of the circular economy and the possibilities of recycling construction waste. The practical part then analyses the current state of production of minerals key to the construction industry, the current production of construction recyclates, the possibilities of increasing recycling and increasing the applicability of the essence of the circular economy. The paper concludes with a summary of the results of the analysis and possible improvements.
|
|
|
Circular catering establishments in terms of the Czech Republic
PECHOVÁ, Barbora
The purpose of the thesis is to determine the current level of fulfillment of circular principles in catering operation and to analyze the sustainability of consumer behaviour in the market of catering services. The thesis is divided into the theoretical and practical part. The literary research deals mainly with the circular economy and sustainable development in the context of Czech gastronomy. It also focuses on the issue of sustainability from a consumer perspective. The theoretical part is the starting point for the practical part that is based on a questionnaire survey both at the level of catering establishments and at the level of consumers. The proposed circular model is designed to summarize the knowledge from the literary and practical part. The model describes the continuous improvement of circular principles in a catering operation.
|
|
|
The Principles of Circular Economy in a Technical Services Company
STUCHLÍKOVÁ, Zuzana
The bachelor thesis deals with the principles of circular economicy in a technical services company. The theoretical part will explain the difference between circular economy and linear economy. Next the principles of circular economy and its benefits will be introduced. After that the thesis explains what innovation is and introduces its different types. It also shows the successes of Czech companies in innovation. In the practical part there will be an introduction of the company. A financial analysis based on the balance sheet and income statement will be performed. Then this will be compared with other financial analysis of companies with respect to the ownership situation. Either the owner is only a city or partly a city and a company. The aim of the practical part is to find out how the company currently handles waste and to recommend possible solutions to improve this system with respect to the environment. The detected state will serve as a basis for finding opportunities for improvement. In particular, the thesis works with the possibility of introducing the 3R principle, that means reduce, reuse and recycle. It can be expected that the introduction of this principle in particular will lead to an improvement of the impact of the company's waste management on the environment. Finally, the work should serve as a possible guide for the technical services company to improve environmental sustainability.
|
guest ::
