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Solvency Management of the Company
Černá, Romana ; Fiala, Oldřich (referee) ; Režňáková, Mária (advisor)
The thesis deals with the management of the solvency in the company MFC-MORFICO s. r. o. are Found through the analysis of individual components of working capital weak spots to improve and streamline its management, attention is paid to the evaluation of the processes intervening in obratového cycle of money, analysis of working capital as a whole and compared with the two largest competitors of the company in the field was designed, appropriate measures and recommendations which should in the future bring higher efficiency in working capital management, the subsequent savings and increase the value of the company.
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Audit of the Financial Statement in an Enterprise
Junák, Vladimír ; BA,, Petr Svoboda, (referee) ; Čižinská, Romana (advisor)
The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.
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Transformation of Crafts Company and Its Next Development
Dacíková, Marie ; Vaškovičová, Jana (referee) ; Koráb, Vojtěch (advisor)
This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.
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Liquidity Management in the Construction Company
Tvrdý, Miroslav ; Erben, Pavel (referee) ; Hroníková, Marta (advisor)
This B.S. thesis deals with the EUROVIA CS construction company liquidity management in years 2008-2010. The opening part contains the thesis theoretical prerequisites. The analysis and evaluation of the company’s current state by specific indicators follows. These specify the financial analysis, active production capital, obligations and claims development, and the corresponding cash flow. The final improvement proposal and review is based on the attained results.
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