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Účetní závěrka dle IFRS a české účetní úpravy
Korčáková, Michaela
Subject of this bachelor thesis "Annnual financial statement according to IFRS and czech financial reporting standards" is a comparation of both systems. Theoretical part defines financial statement and its properities. Practical part defines differences between Czech and International Financial Reporting Standards via practical application on specific examples. Subsequently there is specified balance sheet and income statement according to both Czech and International Financial Reporting Standards. Conclusion of the bachelor thesis is done by evaluation of company efficiency via ratio indicators of financial analysis.
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Ekonomická analýza vybraných vinařství a jejich rozvoj v cestovním ruchu
Dosedlová, Amálie
The diploma thesis deals with the economic analysis of selected wineries and their de-velopment in tourism. The work is divided into several parts. The literature review char-acterizes the concepts of economic analysis, financial analysis of its sources and meth-ods, as well as qualitative analysis and explanation of the concept of SWOT analysis. The work describes the sales activities of the company together with the characteristics of demand and marketing mix. Next part of the work presents the financial analysis of selected companies using the analysis of financial statements and its evaluation in the period 2016-2019. The evaluation of the macro-environment and micro-environment and the assessment of their effects on companies is made according to the PESTLE analysis and Porter's analysis of five competing forces. The "4P" analysis monitors the company's internal environment. Found conclusions are recorded in a SWOT analysis, which dis-cusses the strengths and weaknesses and opportunities and threats resulting from the information obtained. In conclusion it is stated the cost of selected companies according to the ratio of fixed and variable costs together with the value of production.
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Finanční analýza obce jako nástroj efektivního finančního řízení
Korduliaková, Lucia
Korduliaková, L., Financial analysis of the municipality as a tool of effective finan-cial management. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with preparation of the financial analysis in the terms of municipality. First part of the bachelor thesis consists of definition accounting system and financial system, especially accounting and financial statements, which are necessary to preparation of the analysis. This part also describes financial indicators, which are adapted for municipality. Particular part deals with evaluation of financial performance in the selected municipality of Slovak republic -- Staškov on the basis of preparation of the financial analysis, which consists of chronological analysis stages. Attention is also paid to the preparation of the pyramid model as an analysis of causes, which examines the impact of particular financial indicators on the financial situation in municipality.
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