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The Impact of COVID-19 Epidemic on the Firm Economic Performance
HÝKOVÁ, Simona
The bachelor thesis analyses the performance of a selected firm using relevant tools. The objective of the thesis is to find out the impact of the epidemic COVID-19 on the economic performance of the company and propose suitable solutions. The work presents the theoretical basis containing the definitions of a business performance , factors affecting economic performance and methods for calculating the financial analysis Firstly, the company Bosch Powetrain s.r.o. is briefly introduced and then the applied financial methods are described. The financial analysis includes calculations of indebtedness, profitability and liquidity and the data for the calculations was provided by the company. Finally, the results of the performance analysis are summarized and suggested measures to improve the business performance are described.
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Financial analysis of selected industrial company
PODZIMKOVÁ, Adéla
This bachelor's thesis is focused on the financial analysis of Lovochemie, a.s., in the period 2017-2021. It provides an analysis of professional literary sources dealing with all methods of financial analysis that will be used here. Horizontal and vertical analysis, difference and ratio indicators, bankruptcy models, Du Pont analysis, pyramid models and Spider charts will be calculated here. The thesis contains a description of the company, including basic data, competitors and the industry to which the company belongs. Calculations of all indicators and a comparison of the company with the industry are subsequently presented. At the end, the entire situation of the company is described and the main sources of the company's inefficiency are assessed here. The financial analysis showed that Lovochemie has a stable financial situation despite the significant impact of the COVID-19 pandemic on the Czech economy. The company had the best economic result in 2019, thanks to the completed investment project. It is therefore recommended to invest more in new production lines, as this proved to be very beneficial in the monitored period, the automation of production and a focus on new IT core systems that could make communication between individual departments more efficient. From the analysis results, we also concluded that the company holds a large amount of capital due to inventory, so it would be appropriate for the company to consider a more advantageous supply system. After evaluating the financial analysis, we came to the conclusion that the company is stable despite some fluctuating values.
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Cash flow statement
DŘEVOJAN, Lukáš
This bachelor thesis deals with a cash flow statement and its utilization in the field of financial decision-making. Cash flow is an integral part of the financial statements presenting an image of the financial situation of a company and its monitoring is a basic prerequisite for ensuring the financial health of a company. The objective of the thesis is to create a cash flow statement for the chosen business entity, based on the accounting data using indirect method. Subsequently, the data generated in the cash flow statement are used for the financial analysis. The financial analysis examines, in particular, the solvency and liquidity of the business entity. This examination is carried out using cash flow ratios that reconcile cash flow from operating activities to another item on the balance sheet or income statement. Based on the results of the financial analysis, the thesis provides recommendations that could help the business entity to achieve greater efficiency in cash management and ensure its solvency in the future.
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Evaluating of annual reports selected stock companies
KRULIŠ, Jiří Daniel
This bachelor's thesis deals with ranking selected annual reports of the largest companies in the Czech Republic. At first an annual report itself is being discussed. It describes legislative regulations, purpose, content and users who are divided into main groups such as financing banks, shareholders, analysts, journalists etc., and secondary groups as employees, suppliers, purchasers and other partners. Moreover, differences between annual reports in the Czech Republic and USA as well as terms such as 10-K, 8-K and 10-Q forms are explained. The next part is focused on ranking itself. A multi-criteria analysis for ranking five selected annual reports was used and the reports were compared with each other. The thesis concludes with a summary of advantages and disadvantages selected reports and issues recommendations and suggestions for progress to writers and users.
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Financial analysis of the farm
VLKOVÁ, Lucie
The bachelor thesis focuses on a financial analysis of the selected agricultural holding. The aim of the thesis is to carry out a financial analysis based on financial statements such as: a balance sheet, profit and loss account, a cash flow statement and an annual report. These statements assess the financial health of the undertaking. It continues to evaluate proposals for possible improvement and future development of the company. The thesis formulates the basic explanation and its practical part. It contains the subject and distribution of the financial analysis, its inputs and methods. It presents differentiation indicators, ratio indicators and a SWOT analysis. This analysis identifies the strengths that the business uses to grow and weaknesses that may become a threat to the business. Finally, it points to the impact of subsidies in agriculture and comparison with the average business.
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Využití metod finanční analýzy k zhodnocení finanční situace podniku
Kravalová, Iva
The purpose of this study is to evaluate the financial health of the company from 2005 to 2009. Financial situation is assessed through the use of methods of financial analysis on the basis of company financial statements. The study is divided into theoretical and practical part. The theoretical part describes the basic concepts and methods of financial analysis. In the practical part is realised the company financial analysis using of methods of absolute indicators, financial ratios, differential indicators, pyramidal decomposition and prime and bankruptcy models. In conclusion this work shows total company evaluation and suggests recommendations which should lead to improve financial health of the company.
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Vlpyv deliaceho bodu na klasifikáciu bankrotných firiem pomocou logitového modelu
Dolnáková, Paulína
Dolnáková, P. Impact of the threshold on the classification of bankruptcy companies using the logit model. Master thesis. Brno: Mendel University, 2021. The thesis is dedicated to creating and optimization of a predictive bankruptcy logit model. The model is based on 3 840 companies from Central Europe, among which 47 went bankrupt in 2017. To compare the quality of classification, the individual models are created both on the whole data set, but also using the division of data into training and validation subsets. We used the proportion 60/40 in which 60% of companies form a training subset and the remaining 40% of companies form a validation subset. Also, a 70/30 proportion was used. In the case of dividing the whole data set into training and validation subsets, a one thousand simulations were created. Using these strategies, separate models are created for individual monitored years, based on data from one to three years before the moment of possible bankruptcy. The quality of the classification of created models is assessed by total accuracy, sensitivity, and the AUC criterion. The influence of the threshold value on the quality of the classification is clearly presented on the individual models.
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Analýza finanční situace vybraného podniku s přihlédnutím k jeho lokalizaci
Mačinec, Marek
This bachelor thesis deals with financial analysis of Skoda Auto a.s. Its main purpose is to assess the economy of the company within the last five years (2010-2015). The work consists of two parts. The theoretical part describes the financial analysis in general. It shows how this analysis is done and how to evaluate its results. Furthermore, it constitutes the company Skoda Auto a.s. as a whole and assesses the impact of this company on the employment in the Central Region. The practical part deals with the financial analysis of the company and the evaluation of its results. Financial analysis is done according to various analyses: horizontal and vertical analysis, differential indicators analysis, ratio analysis and prediction models of financial distress.
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