The Master's thesis focuses on business plan of starting a patisserie. Recommendations for writing a business plan are given at theoretical part. This part gives a definition of entrepreneurship, business plan and financial planning. Main focus is given to financial planning and market analysis. Business plan itself captures the major aspects of starting a patisserie. The practical part is based on real market analysis and gives evaluation of possible options of financial planning. Based on all the collected data recommendation whether to start this business plan or not will be given.

Financial planning has often been thought of as the most useful financial resource for the average American family. Prior to the Great Recession of 2008, research on factors that influence financial literacy has been scarce in academic journals. Very few resources are available to help guide household finance. The purpose of this dissertation was to determine factors that influenced financial literacy in U.S. households. Using existing financial literacy quiz questions, a personal financial literacy quiz was given to a sample of Debtors and Non-debtors in the Middle District of North Carolina. An average quiz score was developed for each participant, and was used as the dependent variable for the study. Various survey questions were used to develop 149 independent variables broken up into demographic factors, psychological factors, and financial behaviors for the same participant. Regression analyses were used to determine which of the 149 independent variables were significantly related to financial literacy. Factor analysis was also used to determined factors of financial literacy. The study found 125 significant factors of financial literacy in 16 different categories including: demographic factors, psychological factors, financial actions, financial attitudes, planning actions, mortgage decisions, budgeting habits, goal planning, retirement planning, credit management, income planning, insurance planning, mortgage debt ratios, savings planning, investment planning, and financial self-control. Future studies can expand the sample size to include all 50 states, and to help determine which factors of financial literacy should be used in building a personal financial planning model that all professionals and families can use to maximize personal financial success.

The necessity of seeking for the balance of public accounts has fostered administrative, social welfare and tributary reorganization, aiming at improving efficiency in public administration. In order to achieve an efficient administrative pattern, it is necessary to follow and measure costs thus generating information which subsidizes the reliable planning of a budget, in both direct and indirect public administration and also in organizations which have government participation in the control of shares, i.e., State owned enterprises. The Service, Technology and Research Company EPTS of the Universidade de Taubaté, a state owned enterprise based on the legislation of private enterprises, and with a revenue receipt resulting mainly from services performed to the Universidade de Taubaté (UNITAU), municipal autarchy, needs to meet efficiency and efficacy expectations in order to justify its foundation. Every year the budget of EPTS increases due to the rise in products requested by UNITAU, such as new researches and investments, resulting from new and diversified academic courses and also by the maintenance of the whole organizational structure. This work aims at analyzing and demonstrating the need for elaborating and implementing a Financial Planning System in the EPTS, similar to those used within private enterprises. The model proposed has as its basis the use of economic-financial indexes, which will allow the company to define future activities and provide administrators with all essential information they need in order to make financially effective decisions. / A necessidade de buscar o equilíbrio das contas públicas provocou reformas administrativas, previdenciárias e tributárias, com a intenção de aumentar a eficiência na gestão pública. Para se obter um modelo de gestão eficiente, é necessário acompanhar e mensurar os custos de forma a possibilitar informações que subsidiem o planejamento seguro de um orçamento, seja na administração pública direta, seja na indireta e entidades parestatais, no caso, empresas públicas. A Empresa de Pesquisa, Tecnologia e Serviços da Universidade de Taubaté, empresa pública de direito privado conforme legislação pertinente, e com receita advinda em sua maioria de produtos gerenciados para a Universidade de Taubaté, autarquia municipal, necessita atender às expectativas de eficiência e eficácia para justificar a sua criação. A cada ano, o orçamento da Empresa de Pesquisa, Tecnologia e Serviços da Universidade de Taubaté (EPTS) é incrementado pelo aumento de produtos requisitados pela Universidade de Taubaté (UNITAU), por novas pesquisas, novos investimentos, decorrentes de novos e diversificados espaços acadêmicos, e pela manutenção de toda a estrutura organizacional. Este trabalho objetiva analisar e demonstrar a necessidade de elaboração e implantação, na EPTS, de um sistema de Planejamento Financeiro similar aos utilizados em empresas privadas. O modelo sugerido tem como base a utilização de índices econômico-financeiros que permitirão à empresa definir as atividades futuras e fornecer aos gestores as informações imprescindíveis para tomada de decisões eficientes financeiramente.

Dissertation work is based on creation of variants financial plan public construction order from view of investor. The theoretical part is focusing on issue of public orders, preparation and planning orders and finally on their financing support. Practical part of dissertation is described specific public order, for which they are created variants of financing plans.

The diploma thesis deals with the business plan making of new sales unit in the retail network Brněnka, Ltd. namely in the concrete member firm PRAMEN-BRNĚNKA,Ltd. in the Purkyňova street. The theoretical part defines terms, structure and possibilities of financing of business plan. The knowledges are applied in the practical part which analyses the present situation of the sales unit by the complex strategy analysis. Followed by there is valued the financial health by help of the financial analyse. The main goal of the diploma thesis is framed the long-term financial plan.

This master‘s thesis is focused on creating an own business plan, specifically establishing a private kindergarten. I decided to dedicate my kindergarten to physical activities and locate it to Staré město u Uherského Hradiště. My thesis is divided to three parts. The opening part is focused on theoretical foundation, second part is analytical and examines business environment, competition and potential customers. There is an analysis of today’s society situation based on the grounds of above mentioned facts and thoughts. At last my thesis contains a business plan design.

The subject of this dissertation “Business plan proposal of company NEOCHEM plus“ is to provide company analysis. On the basis of its evaluation to propound and design steps leading to renewal of the company which activities were very limited by produce areas burning. The goal of this dissertation is to dispose plan of technical and finance support for new building-up and renewal of polyurethane foams production.

This graduation thesis is a concept of business project to foundation of company WELOV s r.o. Contains a summary of all obtained information for compile a project, analysis of present circumstances, definition of business activity, proposition of marketing strategy, composition of financial plan and economic valuation of project. The concept of the company foundation has arisen as the consequence of the business opportunity for completing the market gap in this business sector in this region. Dissertation study the issue of electronic commerce of a firm. Diploma thesis contains a formulation of such a business plan which will lead to a firm’s competitiveness in the market.

Diploma´s thesis evaluates financial situation of the company UNIPHARMA a.s. within the period of years 2002 till 2009 by selected indicators of the financial analyzes. It analyzes problems and proposes possible solutions, which will lead to the improvements of the company financial situation in the future. Future performance is introduced in alternatives of financial plan with proposals for improvement included. Quality of financial plan is evaulated by analysis of ratio indicators.

This master’s thesis deals about topic of financial planning of the company. At first there are defined theoretical ways out of financial planning. The next part analyses contemporary state of the company. Subsequently there is worked out the financial plan for the years 2012-2014 in in realistic, optimistic and pessimistic variant. The end of the thesis forms evaluation of created financial plans.