The main aim of the master thesis is to compare of different methodologies of financial health models and bankruptcy prediction models and their cause to company classification. The work deals with the applicability of models on the sample of 45 prosperous companies and 45 companies that were initiating in insolvency process. Sample contain about 33 % companies from building industry, 33 % retail, 16,7 % manufacturing industry and 16,7 % of the other industries mainly services. The special kind of contingency table - the confusion matrix - is used in the methodology to calculate sensitivity, specificity, negative predictive, false positive rate, accuracy, error and other classification statistics. Overall model accuracy is obtained as a difference between accuracy and error. Dependencies of models are acquired based on Pearson´s correlation coefficient. The changes (removing of grey zone and testing new cut-off points) in models are tested in the sensitivity analysis. In practise part there are about 12 financial models calculated (Altman Z´, Altman Z´´, Index IN99, IN01 and IN05, Kralicek Quicktest, Zmijewski model, Taffler model and its modification, Index Creditworthiness, Grunwald Site Index, Doucha´s Analysis). Only two financial indicators (ROA and Sales / Assets) in results were important as crucial part for more than one model. Then are classifications of companies in models determined. It shows that the best models according to overall accuracy are Zmijewski and Altman´s Z´´. On the other hand the worst models are index IN99 and both versions of Taffler´s model. The classification is not caused excessively by extreme values, year of the model creation or country of the origin (hypothesis 1). Based on results it is suggested that the bankruptcy prediction is an accurate forecaster of failure up to three years prior to bankruptcy in most examined models (hypothesis 2). It is observed that the type of model and industry influence the classification of models. In the end, the changes based on sensitivity analysis in the worst companies are made. All of three changes have increased overall classification accuracy of models.

The main aim of this study was to evaluate the financial health of a selected group of compa-nies from the construction sector in 2014. The evaluation was conducted on a sample of 500 companies. This sample was initially evaluated through selected bankruptcy models. Followed by a comprehensive evaluation of the sample with using the factor and cluster analysis. Its out-come was the distribution of a sample of companies in the recommended number of clusters on the basis of similarities. For individual clusters of firms they were then created their character-istics and their assistance as well as an overall assessment of a sample of companies.

This diploma thesis deals with credibility models and bankruptcy models as tools for evaluating financial health of company. The aim of this work is an evaluation of credibility models and bankruptcy models. The evaluation is focused on suitability, reliability and predictive ability for use the models in Czech environment. The main body of work constitutes a case study containing an application of eight models on Czech engineering company.The case study is supplemented with professional studies evaluating explanatory power of some models. On the basis of studies' results, the comparison of models was done and were identified their strengths and weaknesses.

The research was done during 2004 {--} 2006 on ecological farm specialised for Czech white shorthaired goat. Milk production per lactation period was in 2004 390 kgs, in 2005 381 kgs. It was deeply below average. In 2006 it grew up to 678 kgs that was only little below average of 707 kgs in Czech Rep. The average day milk yield was that year 2,5 kg per goat. This breed has very low fertility in longterm. Farm match the requirements of financial health. In 2006 was the income per one goat 24 818 CZK and variable costs 17 310 CZK per goat.

The objective of the dissertation is confrontation of influence of different methodics on the financial health of a company on ranking of a company. Selected models of financial health classify the file of 149 agricultural companies. Particular task is to determine 5 agricultural companies with the best indicator of financial health and 5 companies with the worst indicator. At this chosen file of five best and five worst companies is subsequently evaluated rate of weighted factors on the overall value of financial health. At the same time the influence of one and two indicators on the overall financial health of a company is analysed. Ascertained results are processed/compiled in the form of charts and are verbally commented.

This diploma thesis deals with reasons for agriculture support and offers an overview of basic subsidies which are supported in Czech Republic. The practical part of the thesis solves situation when a part of some other agricultural unit is bought and merged with main company which is analyzed by the thesis. This company is a receiver of some basic subsidies apparatus which also bring some difficulties such as question in which moment can subsidies show up in accountant. An agriculture company has to choose an account method, different in case of receiving subsidies for processes costs, financial costs and investment costs. The subsidies have an influence for agricultural company financial health which has to be qualified in a longer time period according to a nine economical financing analysis indicators. The thesis count indicators in case of acceptance and non-acceptance of the subsidies. Gained subsidies are further impacted by Czech Republic actual tax system (VAT and corporate income tax). Diploma thesis tries to quantify influence of these taxes to total agricultural company subsidies income.

The graduation thesis deals with known creditworthy and bankruptcy models originated in Czech republic and abroad and also with two non-financial models. The methods are first described in a theoretical part with the aim of understanding their principles, advantages and disadvantages. In a practical part the methods are applied on a machinery company which was seriously affected by global economic crisis. The main aim of this thesis is to evaluate the development through years of the company's general financial health, reveal strong and weak points of the firm and compare results of the methods.

The diploma thesis "Financial analysis of Grafobal Bohemia Ltd." deals with the evaluation of the financial situation using standard methods. In the theoretical part of the thesis describes the methodological basis, elementary and higher methods of financial analysis. The second part is devoted to the practical aspect. Selected financial analysis methods are applied to the company and results of analyzes are compared with average values in the industry. The following is a summary and evaluation of the collected data.

This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.

This thesis focuses on the evaluation of Air Bank a.s. on the market and contains a comparison of the bank with its competitors. Furthermore, the assessment uses selected indicators of financial analysis which take into account the specifics of banking. Based on the data obtained from the evaluation, the paper provides recommendations to improve the current economic situation of the bank.