Made available in DSpace on 2016-12-01T19:18:38Z (GMT). No. of bitstreams: 1 117907.pdf: 1302074 bytes, checksum: 358098e6f6010623b3070352989c4619 (MD5) Previous issue date: 2014-06-13 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Business incubators are programs designed to support the successful development of entrepreneurial companies through an array of business support resources and services. In Florianópolis, the MIDI Tecnológico offers infrastructure, resources and knowledge to develop new companies, some of them coming from spinoffs. This Master´s Thesis tries to identify and understand who s financial and accountability indicators are favored by their executives. The data was collected from three year´s incubator resident companies through questionnaire and analyzed in the light of financial and accountability literature. This Thesis recommends a new methodology to follow financial incubator company s progress. / Incubadoras de negócios são ambientes desenvolvidos para dar suporte ao desenvolvimento bem sucedido de empresas empreendedoras por meio de um número amplo de serviços e recursos. Em Florianópolis, o MIDI Tecnológico oferece infraestrutura, recursos e conhecimento para o desenvolvimento de novos negócios, mundo deles originados em spinoffs universitários. Esta dissertação busca identificar e entender quais indicadores financeiros e contábeis são privilegiados pelos executivos. Os dados coletados com as empresas incubadas em terceiro ano de incubação são analisados à luz da literatura de finanças e contabilidade. Este trabalho recomenda uma nova metodologia para acompanhamento do progresso das empresas incubadas.

Analysis of financial management in building firm include analysis of history and current development of the company - that offer general view on the financial situation in the company. One of the components this work is also medium-term plan.

Made available in DSpace on 2015-04-11T13:58:03Z (GMT). No. of bitstreams: 1 Afranio Lima Junior.pdf: 6632167 bytes, checksum: fe5af392b61cbbcc393fe5391a869587 (MD5) Previous issue date: 2011-06-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / As empresas que querem se manter competitivas no mercado necessitam adotar métodos eficientes para avaliar e medir os seus resultados. Por isso, buscam indicadores de desempenho que atendam da melhor forma as suas necessidades. Dentre estes, estão os indicadores ligados a uma contabilidade mais tradicional e outro grupo mais moderno, que avalia os resultados pela geração de valor. O uso de um bom método de avaliação e mensuração dos resultados aumenta a eficácia e a eficiência e conseqüentemente, diminui os custos e aumenta o lucro, o que torna a empresa mais rentável e atrativa para o investidor. A modernização da contabilidade brasileira introduzida a partir de 2007 teve como objetivo principal a atualização dos padrões contábeis brasileiros e a sua adequação as práticas internacionais, estabelecendo novos procedimentos na elaboração e divulgação dos demonstrativos contábeis bem como a medição dos resultados alcançados. Pretendeu-se com este estudo avaliar como os indicadores de avaliação de desempenho econômico-financeiro explicam o comportamento do lucro liquido da empresa petroleira PETROBRAS entre os anos de 2005 a 2009. Através da metodologia do Estudo de Caso foram realizadas as análises e avaliações das caracterizações e especificações sobre os instrumentos gerenciais de avaliação de desempenho que explicam a o comportamento do lucro líquido da empresa em estudo. Desta forma, foi necessário pesquisar, desenvolver e organizar grupos de indicadores capazes de medir o resultado e a geração de valor. Assim, através do estudo foi possível a reorganização dos indicadores em oito grupos, totalizando vinte e dois indicadores para serem estudados. A pesquisa aponta que a empresa apresenta resultados sólidos ao longo do período analisado, mas precisa sempre de muito capital para manter suas operações e por isso apresenta sempre um alto endividamento, além de uma alta participação de capital de terceiros, que ingressou na empresa através de empréstimos ou através da emissão de ações. Aqui também deve ser observado que esta prática alavanca sobremaneira a empresa, mas traz consigo um custo alto, pois o investidor para colocar seu capital em um negócio, cobra resultados expressivos, muito melhores do que aquele mínimo oferecido pelas aplicações em títulos do governo federal do Brasil, que servem como parâmetro para tais avaliações.

The goal of the thesis is to analyze the financial situation of the company Pivovary Staropramen a.s. and to establish its efficiency for the needs of the management. Using the methods of financial analysis, the thesis means to identify the factors which determined the present financial results and find such solutions, that would lead to the improvement of the company results for the future.

Diploma thesis Financial and nonfinancial analysis of Spalovsky Company is dealing with a complex evaluation of chosen company. On the basis of financial statements for the years 2004 -- 2008 is accomplished financial analysis which purveys information about processes in company. As another methods for financial evaluation are chosen overall bankruptcy and credibility models and Quelle methodology. As a basis for nonfinancial indicators were made questionnaires among companies' employees and customers and created two new indexes - People Value Added and Customer Value Added. The last method was selected Pollack's method of companies' vitality. The goals of this thesis are two: the first of all to evaluate the company, characterize strong and weak points and suggest recommendations for improvement. The second goal is to analyze usefulness of selected methodizes and find out in which relation are they (substitutes, components or antagonists).

This diploma thesis deals with the importance of municipal budgets for public budgets. The essential part of the public budgets is formed by municipal budgets therefore the condition and balance of state budget is largely influenced by balance of these budgets. From the general point of view, municipal budgets also influence the possibility of attaining the economic and political goals of state. The aim of this thesis is to show on the basis of financial indicators' analysis the changes in municipalities' budgets over time, to interpret the development of their financial situation and to create a projection of their future evolution. For these purposes, the municipalities will be divided according to their size category.

The topic of the master’s thesis is the appropriate selection of financing business activities, namely investments into the preparation of a high capacity hall of the company BARVY A LAKY TELURIA, s.r.o which deals in the chemical industry. The thesis is divided into a theoretical part, analytical part and a design part. The first theoretical part is focused on the characteristics and division of the possibilities of financing the established business activity and the procedures in the field of financial analysis. The second analytical part is firstly focused, with the help of financial analysis, on the evaluation of the company’s financial situation and secondly it contains an initial selection of the possible funding of the high capacity hall. The final design part contains a recommendation of a suitable financing activity in the form of a high capacity hall extension.

Master´s thesis deals with the assessment of selected financial indicators of the company using a statistical methods. The first part is focused on the theoretical description of financial indicators, time series analysis as well as regression and correlation analysis. The practical part contains a statistical analysis of selected indicators with subsequent prediction of indicators for the next two years. The practical part also contains a comparison of selected indicators with the industry average and a correlation analysis to determine the dependence of selected indicators. The last part contains suggestions to improve the situation of the company.

The diploma thesis deals with the evaluation of the economic situation of the company ABC, in the years 2012 to 2019. The first, theoretical part of the thesis describes financial indicators, regression and correlation analysis and time series. The practical part of the diploma thesis contains calculations of financial indicators, some of them are selected for statistical analysis, which further serves as a prediction of development in the next two years. The practical part also compares the results with the industry average. The last part of the work contains proposals that lead to the improvement of the financial situation of the selected company.

The diploma thesis is focused on the assessment of selected indicators using statistical methods. The first part is devoted to theoretical background, which describes financial indicators, time series analysis and regression and correlation analysis. The second part deals with the analysis of selected indicators and statistical analysis, which predicts the values of indicators for the next two years. Then correlation analysis is created, which determines the dependence between selected financial indicators. The last part is devoted to proposals leading to the improvement of the current situation of the company.