The master´s thesis is focused on evaluating the financial health of the company H. R. G., spol. s r.o. in years 2007 – 2011. The financial analysis is based on analysis of financial statements. The company´s results are obtained through selected indicators of financial analysis and are compared with competitors. The final part of the thesis contains proposals for improving the financial situation of the company.

This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.

This master’s thesis deals with „Evaluation of financial situation of a company and proposals to its improvement. The first part consists a brief description of the company Teplárny Brno, a.s. and current evaluation of the company. The second part describes theoretical resources, which are further used in the third part of the analysis of financial company health according to specific indicators and methods of financial analysis in 2009-2013. The results of the financial analysis in the fourth part define appropriate proposals to improve the current economic situation.

This thesis deals with evaluating the financial situation of the company LIPOELASTIC a.s. through deployment of specific tools of financial analysis. The data necessary for financial analysis comes from financial statements of the company. Structure of the thesis is divided onto three parts. Theoretical part contains a set of crucial terms, methods and workflows which are important for designing the individual parts of financial analysis. These methods are practically applied in the practical part. Last part includes the proposals and measures for enhancing financial situation of the company.

This master´s thesis seeks to create an effective and meaningful business plan, which will be used as a basis for investment project of the SQS spol. s.r.o. company. The theoretical part of the thesis is focused on the theory of business plan and market analysis. Analytical and proposal part is based on the theoretical part. It is all followed by application of specific business plan including the assessment of investment efficiency.

This master thesis deals with the financial and commercial evaluation of the situation of the company Precheza namely using benchmarking. The work is divided into four main parts, where the first one is devoted to theoretical bases and information, whose knowledge is necessary for understanding the topic. The next chapter focuses on a description of the company and its situational analysis. The main part is devoted to benchmarking, which is the comparison of the chosen company with its major competitors. Final remarks of the thesis discuss the main findings and conclusions of the whole performance analysis as well as suggestions and plans for the improvement of the researched company.

Master’s thesis evaluates financial situation of the company ZEDNÍČEK a.s within the period of years 2003 and 2007, by selected indicators of financial analysis. Mostly it deals with usage of elemental method’s indicators of financial analysis. It analyzes problems and proposes possible solutions, which will lead to the improvement of the company financial situation in the future.

Магистерская диссертация посвящена исследованию теоретических аспектов управления денежным капиталом: раскрывается его роль в укреплении финансового положения предприятия, изучена сущность и структура денежного капитала организации, рассмотрены принципы и методы формирования политики управления денежным капиталом предприятия. В работе проведен анализ политики управления денежным капиталом: дана характеристика предприятия ПАО «ЛУКОЙЛ», проведен подробный анализ деятельности и оценены его основные финансовые показатели. В ВКР определены проблемы и основные векторы совершенствования направлений денежной политики на предприятии. / The master's thesis is devoted to the study of theoretical aspects of money capital management: its role in strengthening the financial position of the enterprise is revealed, the essence and structure of the organization's money capital are studied, the principles and methods of forming the policy of money capital management of the enterprise are considered. The paper analyzes the monetary capital management policy: the characteristics of the LUKOIL PJSC enterprise are given, a detailed analysis of its activities is carried out and its main financial indicators are evaluated. The WRC identifies the problems and main vectors of improving the directions of monetary policy at the enterprise.

The focus of this master thesis is the analysis of the financial situation of a particular company from 2008 - 2013. The first part of the thesis provides a theoretical description of the methods that are used in the assessment of the financial situation of the company. The following part of the thesis provides facts about the company. The diploma thesis conducted a strategic analysis of external and internal surroundings. The financial assessment of the company is based on the analysis of financial statements of the company. In the final part of the thesis the findings are evaluated and solutions proposed accordingly. The implementation of the outlined solutions should lead to the gradual improvement of the financial situation of the company.

Leasingen har ökat under de senare åren. Den har använts som ett alternativt finansieringssätt för många företag. Genom leasing kan företagen undvika lån eller bundet kapital vid investering. Detta medför flexibilitet och ekonomiska fördelar. Enligt IAS 17 klassificeras leasing med två redovisningssätt, operationellt och finansiellt leasingavtal. Ett operationellt avtal betyder en konstant kostnad över leasingtiden i resultaträkningen. Det finansiella leasingavtalet redovisas med en avskrivning och en ränta i resultaträkningen samt en skuld och en tillgång i balansräkningen. Redovisningsskillnaden mellan avtalen medför problem då operationell leasing redovisas utanför balansräkningen "off-balance-sheet". Den operationella redovisningen ger inte investerare och analytiker en rättvisande bild om företagets finansiella ställning. Med anledning av detta har IASB och FASB tvingats utveckla en ny och omarbetad leasingstandard (IFRS 16). Standarden är tänkt att eliminera redovisningsskillnaderna och därmed öka jämförbarheten. Den främsta förändringen i den nya leasingstandarden är att leasingavtal, som är mer än 12 månader, ska redovisas som den nuvarande finansiella leasingen där tillgången tas upp som en tillgång och en skuld i balansräkningen. Syftet är att undersöka förändringen av företagens finansiella ställning före och efter en kapitalisering, vid ett byte från IAS 17 till IFRS 16. Kapitaliseringen innebär ökade skulder och tillgångar i balansräkningen. Rapporten ska undersöka hur balansräkningen förändras. Kapitaliseringen påverkar även resultaträkningen genom avskrivningar och räntekostnader. Dessa förändringar i resultaträkningen ska också undersökas. Tidigare forskning visar att företagens storlek och bransch kan få olika effekt vid en kapitalisering. Syftet är därför att kartlägga kapitaliseringseffekten mellan olika branscher samt beskriva effektskillnaderna mellan företagens storlek, samt söka samband dem emellan. Undersökningen visade att effekten på företagens finansiella rapporter var varierande, där resultaträkningen hade en mindre effekt än balansräkningen. Kapitaliseringen ledde till en kraftig skuldökning samt en mindre ökning på tillgångssidan, som i sin tur gav olika effekt på nyckeltalen. Skuldsättningsgraden och soliditeten påverkades mest, i jämförelse med de andra nyckeltalen i undersökningen. Gällande branscher och företagsstorlek är det Consumer Services och Small Cap, som totalt sett påverkades mest. Detta medför att företagens egenskaper och storlek hade betydelse vid en kapitalisering.