This graduate thesis summarizes and comments the development of AAA AUTO Group during the period 2007 -- 2011. This was achieved by application of financial indicators, such as horizontal and vertical analysis, profitability, liquidity and activity indices, economic value added indicator and others. These were described in the introductory part and afterwards applied on the financial data of the Group in the second part. With their help this thesis evaluated the total economic health of the AAA AUTO Group.

Made available in DSpace on 2016-05-02T13:54:17Z (GMT). No. of bitstreams: 1 GilsonRogerioMarcomini-dissertacao.pdf: 274056 bytes, checksum: 8b7a763e5f1826df2e622fc34267a99c (MD5) Previous issue date: 2008-12-16 / Coffee plays a very important stage in the economic, political, social and environmental scenario of the country, being directly responsible for a high percentage of investments in the agricultural sector. Brazil is the world's largest producer, with average production of 28 million bags annually over the past ten years. About 10% of world trade in coffee is made with special coffee. Special coffee is the one with some kind of differentiation, especially in the market and without commodity feature. It is estimated that Brazil exports from 300 thousand to 500 thousand bags a year of special coffee. Several authors have demonstrated the benefits to produce special coffee, and also showed the required investments to get this product. However, producers usually do not know precisely, if these investments offer the desired return for the financial aspect, because the production of conventional coffee offers lower final costs, lower investment, and also, it is known that only part of production coffee achieve classification as special coffee. So, this presentation try to investigate if the production of special coffee offers attractive financial returns to producers, to compare with the production of conventional coffee, since the production of conventional coffee is easier, with less capital, reaches its incomes due to the market price. It is known that the production of special coffee requires major investments, to follow the standards, investments in qualified people, in production processes, in management, etc. So, this work showed if with all these investments, the producer can achieve positive financial results at the moment to sell its production. So, it was analyzed four coffee producers, two conventional coffee producers and two special coffee producers, one large company and one small business from each group. It was studied their cash flows, and compared which the coffee production system that offers better advantages over the economic and financial aspect. Thus, the work can demonstrate, as well, if it is advantageous for small producers, to invest in the production of special coffee or keep the production of conventional coffee. / O café desempenha um papel de extrema importância no cenário econômico, político, social e ambiental do país, sendo responsável diretamente por um alto percentual dos investimentos no setor agrícola. O Brasil é o maior produtor mundial, com produção média de 28 milhões de sacas anuais nos últimos dez anos. Cerca de 10% do comércio mundial de café é formado pelos cafés especiais. Café especial é todo café que possui algum tipo de diferenciação, destacando-se no mercado e deixando a característica de commodity. Estima-se que o Brasil exporte de 300 mil a 500 mil sacas/ano de cafés especiais. Vários autores demonstraram as vantagens de produzir-se café especial, como também evidenciaram quais os investimentos necessários para obter este produto. Porém, os produtores, geralmente, não sabem precisamente, se estes investimentos oferecem o retorno desejado sobre o aspecto financeiro, pois a produção de café convencional oferece custos totais menores, investimentos menores, e também, sabe-se que somente uma parcela da produção do café consegue obter classificação como sendo café especial. Assim, este trabalho procura investigar se a produção de café especial oferece retornos financeiros atrativos aos produtores, ao comparar-se com a produção de café convencional, onde esta produção de convencional segue um esquema mais facilitado e o produtor desembolsa menos capital, alcançando suas receitas em virtude do preço de mercado, e sabendo-se que, a produção de café especial exige investimentos maiores, exige adequação à normas, investimentos em mão-de-obra qualificada, investimentos em processos de produção e gestão e etc., este estudo procurou evidenciar se com todos estes investimentos, o produtor consegue obter resultado financeiro positivo no momento que comercializa a sua produção. Desse modo, analisaram-se quatro empresas produtoras de café, sendo duas produtoras de café convencional e duas de especial, sendo uma grande empresa e uma pequena empresa de cada grupo, estudando seus fluxos de caixas e, comparando-se entre estas, qual o sistema de produção de café que oferece melhores vantagens sobre o aspecto econômico financeiro. Assim, o trabalho pode demonstrar, também, se é vantajoso para os pequenos produtores, investir na produção de café especial ou continuar a produção do café convencional.

This master´s thesis analyses problems connected with financial managing of the company V. P. M. – TRANS s. r. o., through basic methods of the technical financial analysis. It includes rationalization of the company´s financial situation.

The diploma thesis focuses on the evaluation the financial situation of TWIN CAR, Ltd. in the years 2007 - 2010 using selected ratios of financial analysis. On the finding and evaluate the results according to various indicators of financial analysis will be drawn with concrete proposals and recommendations to improve the financial situation and the stability of the company in future years.

Master´s thesis describes analysis of the financial situation company Romotop Ltd. in period 2002 – 2005 through the chosen methods. It diagnose strong and weak sides, deficiencies and opportunities of the company Romotop Ltd. and propose possible solutions, which will lead to improvement of the financial situation for this company in the future.

This diploma thesis deals with economic health of the company JAKOS, a.s. in years 2005–2008. There was used selected methods of the financial analysis. Based on recognized facts I propose measures which should result in the improvement of financial situation of the company.

UAB „Langma“ gamina įvairią produkciją iš medienos, taip pat atlieka montavimo darbus. Darbe aprašoma įmonė dirba pelningai ir turi pakankamai klientų darbui be prastovų užtikrinti. Nuo 2012 metų įmonė planuoja padidinti gamybos apimtis, tačiau nėra atlikta jokia analizė kuri patvirtintų ar paneigtų įmonės vadovų optimistines prognozes. Gamyba įmonėje vykdoma naudojant senus įrengimus, tačiau manoma , kad turimų gamybinių pajėgumų užteks. Darbe apskaičiuoti įmonės ilgalaikio materialaus turto panaudojimo efektyvumo rodikliai. Apskaičiuota galima investicijų į naujus gamybinius įrengimus nauda. Apskaičiuoti investicinio projekto pinigų srautai. Įvertinta galima rizika ir jos padariniai projekto grynajai dabartinei vertei. / Bachelor's thesis examined the company's investment in a new long-term tangible assets reasonableness. The paper describes the company is operating profitably and has enough clients to work without downtime. Since 2012, the company plans to increase production. Analysis is required to confirm or deny the company executives optimistic forecasts. Production company based on the use of old equipment, but company managers think they have enough production capacity. The paper calculate the company long-term tangible assets using performance indicators. Estimated to be investment in new production equipment benefit. Paper describes the investment project cash flows. It is also possible to assess the risks and consequences of the project net present value.

Diploma work deals with performance of company in short-term and long-term. The goal is to introduce the term of company´s performance, methods of its measuring and ways how to improve firm´s results. It is used profitability ratios and its decompositions, other indicators of financial analysis, model INFA with emphasis to indicator spread, bancruptcy and banking models.

The master’s thesis deals with evalutation of financial performance of company through benchmarking. A firm AQUA PROCON, Ltd. operates in field of designing and engineering activities with a focus on water management constructions. Business in this thesis is analised from two points of view. The first one is comparison with a specific field according to CZ-NACE M-7112 – Engineering and another technical consulting. The second one is company‘s performance compared to chosen competitors. The aim of analising both views is to find weak spots and suggest solutions, which will lead to improvement of performance and stability of the company on the market.

Subject of the master's thesis is making financial analysis of the company Kastek komponenty. The theoretical part consists of definitions, methods of financial analysis and is a theoretical base for the practical part of the thesis. In the practical part of the thesis there are internal, external and financial analysis. Improvement suggestions for the current company situation are interpreted from the results.