Made available in DSpace on 2014-06-11T19:29:33Z (GMT). No. of bitstreams: 0 Previous issue date: 2010-02-26Bitstream added on 2014-06-13T20:19:28Z : No. of bitstreams: 1 fiorelli_lj_me_botfm.pdf: 626399 bytes, checksum: a33700935ad44812c29a7afd532f830b (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Nas últimas décadas o custeio da saúde tem sido crescente em todo o mundo. Este aumento dos custos é explicado pela transição demográfica e epidemiológica: maior sobrevida com aumento de pessoas idosas e das doenças crônicas e pelo aumento de tecnologias mais complexas aplicadas à saúde. No Brasil, a Constituição de 1988 reconhece a saúde como direito do cidadão e dever do Estado e o Sistema Único de Saúde Brasileiro tem, entre seus princípios, o da universalidade. Entretanto, é reconhecida a escassez dos recursos para a área saúde no País, aumentando a responsabilidade dos gestores de bem administra-los, através do planejamento dos gastos e investimentos. O presente trabalho teve como objetivo analisar a gestão dos recursos financeiros da saúde dos municípios da DRS VI – Bauru, analisando o conhecimento dos gestores sobre a administração dos recursos financeiros. foi elaborada amostra de conveniência de 22 municípios, representativa do total de 68 do DRS-VI, segundo agrupamento dos mesmos por tamanho populacional. Foi elaborado questionário específico, aplicado pelo pesquisador aos 22 secretários municipais de saúde. Foram utilizados dados secundários relativos ao custeio da saúde dos municípios e anos estudados. os percentuais do orçamento municipal e das transferências dos governos estadual e federal para os gastos com saúde em 2005-2006, não mostraram relacionamento com a densidade populacional dos municípios. O índice de desenvolvimento humano foi maior nos municípios mais populosos. Os gestores tinham conhecimento das fontes dos recursos financeiros para a saúde e referiram sua insuficiência. Em todas as outras respostas sobre os procedimentos financeiros mostraram desconhecimento ou concentração das decisões na esfera das prefeituras. a gestão exercida pelos secretários de saúde pareceu restrita à área técnica dos serviços... / Over the last decades health funding has increased throughout the world. This fund increase is explained by the demographic and epidemiological transition: higher survival with an increase of elderly people and chronic diseases and by the increase of complex health applied technologies. In Brazil, the Constitution of 1988 recognizes health as a citizen right and a State obligation and the Brazilian Health Care System has universality as one of its principles. Therefore, shortage of resources in the health area is generally accepted in the country, making resources managers more responsible to well administer them through investments and planning expenses. The present work aimed to analyze the administration of health financial resources of cities from DRS VI - Bauru, evaluating manager’s knowledge about the administration of financial resources. a convenience sample of 22 cities was made representing a total of 68 from DRS-VI, according to their assemblage by population size. A specific questionnaire was done and applied by the researchers on 22 health officials of the cities. Secondary data about health funding of the cities and their respective studied years were used. the percentages of the budgets of the cities and of state and federal transferences for health expenses in 2005-2006, did not show any relation to the population density of the cities. Human development index was higher in crowed cities. The managers knew about health financial resources origin and mentioned its insufficiency. In every other answer about financial procedures they showed ignorance or decision concentration on their respective city halls. the administration performed by health officials seemed to be restricted to the technical area of services and financial administration concentrated on the city halls. One verifies that health officials need to receive education about economy and financial administration... (Complete abstract click electronic access below)

Resumo: Nas últimas décadas o custeio da saúde tem sido crescente em todo o mundo. Este aumento dos custos é explicado pela transição demográfica e epidemiológica: maior sobrevida com aumento de pessoas idosas e das doenças crônicas e pelo aumento de tecnologias mais complexas aplicadas à saúde. No Brasil, a Constituição de 1988 reconhece a saúde como direito do cidadão e dever do Estado e o Sistema Único de Saúde Brasileiro tem, entre seus princípios, o da universalidade. Entretanto, é reconhecida a escassez dos recursos para a área saúde no País, aumentando a responsabilidade dos gestores de bem administra-los, através do planejamento dos gastos e investimentos. O presente trabalho teve como objetivo analisar a gestão dos recursos financeiros da saúde dos municípios da DRS VI - Bauru, analisando o conhecimento dos gestores sobre a administração dos recursos financeiros. foi elaborada amostra de conveniência de 22 municípios, representativa do total de 68 do DRS-VI, segundo agrupamento dos mesmos por tamanho populacional. Foi elaborado questionário específico, aplicado pelo pesquisador aos 22 secretários municipais de saúde. Foram utilizados dados secundários relativos ao custeio da saúde dos municípios e anos estudados. os percentuais do orçamento municipal e das transferências dos governos estadual e federal para os gastos com saúde em 2005-2006, não mostraram relacionamento com a densidade populacional dos municípios. O índice de desenvolvimento humano foi maior nos municípios mais populosos. Os gestores tinham conhecimento das fontes dos recursos financeiros para a saúde e referiram sua insuficiência. Em todas as outras respostas sobre os procedimentos financeiros mostraram desconhecimento ou concentração das decisões na esfera das prefeituras. a gestão exercida pelos secretários de saúde pareceu restrita à área técnica dos serviços... (resumo completo, clicar acesso eletrônico abaixo) / Abstract: Over the last decades health funding has increased throughout the world. This fund increase is explained by the demographic and epidemiological transition: higher survival with an increase of elderly people and chronic diseases and by the increase of complex health applied technologies. In Brazil, the Constitution of 1988 recognizes health as a citizen right and a State obligation and the Brazilian Health Care System has universality as one of its principles. Therefore, shortage of resources in the health area is generally accepted in the country, making resources managers more responsible to well administer them through investments and planning expenses. The present work aimed to analyze the administration of health financial resources of cities from DRS VI - Bauru, evaluating manager's knowledge about the administration of financial resources. a convenience sample of 22 cities was made representing a total of 68 from DRS-VI, according to their assemblage by population size. A specific questionnaire was done and applied by the researchers on 22 health officials of the cities. Secondary data about health funding of the cities and their respective studied years were used. the percentages of the budgets of the cities and of state and federal transferences for health expenses in 2005-2006, did not show any relation to the population density of the cities. Human development index was higher in crowed cities. The managers knew about health financial resources origin and mentioned its insufficiency. In every other answer about financial procedures they showed ignorance or decision concentration on their respective city halls. the administration performed by health officials seemed to be restricted to the technical area of services and financial administration concentrated on the city halls. One verifies that health officials need to receive education about economy and financial administration... (Complete abstract click electronic access below) / Orientador: Luana Carandina / Coorientador: Antonio Luiz Caldas Júnior / Banca: Emílio Carlos Curcelli / Banca: Toshio Nojimoto / Mestre

The paper is focused on comparison of individual methods enabling evaluation of health care facilities and selection of the most suitable method with respect to the evaluation objective. The aim of the evaluation is to compare health care facilities by the indicators that can affect patient satisfaction. A financially sound hospital has enough resources to invest in new medical technology and equipment, it can afford to adequately pay quality health care staff and thereby influence treatment success and patient satisfaction. The partial objective is to select appropriate financial indicators for evaluation, as well as a method for comparing and ranking hospitals. The most suitable method of evaluation was the point method with the determination of weights and the definition of the required range of indicators. I proceed according to this method also in the current evaluation, with the alteration of indicators.

The diploma thesis evaluates the financial health of the company CB Auto a.s., by using the methods of financial analysis. The purpose of the study is to evaluate the financial health with regard to the expansion of the portfolio of the company to open a new department OJETÉ VOZY Das Welt Auto Škoda Plus v Českých Budějovicích in 2013. The financial analysis is applied to period from 2010 to 2014. The thesis is divided into two parts, theoretical and application part. The basic terms from the financial analysis field are summarized in the theoretical part. This part also describes particular methods. These methods are applied in application part. Based on the results of this analysis the overall financial health is evaluated. Then there is introduced the proposal for improving the situation of the company in future.

The aim of the thesis is to analyse financial health of the company Gumárny Zubří, a. s., using the financial statements covering the period from 2007 to 2011. In the theoretical part the process of financial statement analysis is introduced including its importance, goals, users, sources and methods. In the practical part after presenting the company the methods are applied on it. The most important findings are summed up in the closing part of the thesis.

This thesis deals with a financial restructuring of the construction company. On the concrete company it is shown how the financial restructuring can help to improve the financial health of this company and so its competitiveness, which is, considering the current situation on the construction market, absolutely crucial. Using the methods of financial analysis the current state of financial health and financial management is evaluated. Based on these results some corrective actions within the financial restructuring are proposed. The efficiency of these actions is in the end verified again using the financial analysis.

The description of the methods which are suitable for the evaluation of the financial position of a company with utilization of processes and instruments of the financial analysis creates the theoretical base of this diploma thesis. There is the description and analysis of the financial statements constructed according to the Czech rules and according to the International financial reporting standards IAS/IFRS. The financial statements present one of the possible resources of information suitable for financial analysis. The instruments, the methods and the processes of the financial analysis are applied for the analysis of the company ČEZ, a.s. in the practical part of this thesis. The analysis should evaluate the history and the present condition of the financial position of this company. In the conclusion of this thesis there is summary of the financial situation of the company ČEZ, a.s. based on the outcomes of the financial analysis.

The aim of my diploma thesis is to explain the basic financial indexes in the Czech banking sector, to analyze Czech banks with the model of financial health RSW, which was modified according to the specifics of Czech enterprises, and to contribute to the conclusion, if it is possible to apply the model RSW in its modified form for testing financial health of Czech banks. The RSW model results will be compared with achieved results in the model, which I named alternative comparative model (S-model). S-model works with indexes from banks annual reports. The theoretical part will be defined by definition of bank and a brief description of Czech banking, by financial description of the specifics in bank statements and fundamental indexes. Then I will describe the way of using the model RSW in its modified form. In the practical part of my diploma thesis I will test eighteen Czech banks by RSW model and compare achieved banks ratings with the alternative comparative model. I choose the techniques of S-model based on my individually attained knowledge and read literature.

The master’s thesis deals with evaluation of financial statement of the company in the years 2008 – 2010. There are defined theoretical framework, applied strategic and financial analysis and diagnosticated strenghts and weaknesses of financial statement. There are formulated proposals how to solve and improve problematic areas in financial statement of the company.

Diplomová práce se zaměřuje na hodnocení finanční situace konkrétní společnosti a na rozbor vnějšího a vnitřního okolí firmy, která ovlivňují výkonnost společnosti. Cílem je navrţení opatření na základě zjištěných skutečností tak, aby se posílila finanční stabilita a celková výkonnost společnosti.