Выпускная квалификационная работа (магистерская диссертация) посвящена оценке эффективности политики управления оборотным капиталом предприятия. Необходимость научного исследования заключается в выработке наиболее рациональной политики управления оборотным капиталом и разработке мер по повышению эффективности использования оборотных активов на предприятиях оптовой торговли. Актуальность работы обусловлена тем, что ограниченность в оборотных средствах и неэффективное управление ими, приводит к снижению ликвидности и платежеспособности предприятия, сокращению его прибыльности. И, в конечном итоге, влияет на финансовую устойчивость фирмы. / Final qualification work (master thesis) on the assessment of the effectiveness of policies of working capital management of the enterprise. The need for research is to formulate the most rational policy of working capital management and the development of measures on increase of efficiency of use of circulating assets at the enterprises of wholesale trade. The relevance of the work due to the fact that limited working capital and inefficient management, reduce liquidity and solvency of the company, reducing its profitability. And, ultimately, affect the financial stability of the company.

Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.

The main objective of this diploma thesis is to outline the role and position of the bankruptcy administrator in the bankruptcy process. The role of the administrator is specified as a set of rights and obligations that the administrator has got according to the law in every part of the bankruptcy process. The insolvency law assigns administrative, surveying, finding and consulting duties to the administrator. The core of this thesis is a look at the position of the administrator in the liquidation bankruptcy. It means the process beginning with the appointing of the administrator and ending by the approval of the final report and the implementation of the paying timetable. Bonus chapters are devoted to other manners of the bankruptcy process, requirements for the administrator appointment and possibilities of the administrator rewarding.

This master´s thesis is focused on the complete financial situation assessment of the company Lázně Poděbrady, a.s. in years 2004 – 2008. The theoretical part describes an issue of financial analysis and the practical part contains financial analysis of this company. The last part includes suitable suggestions for improvement of financial situation of the company.

The Financial analysis of Pramos Ltd. in 2008 – 2012 including the analysis of the current state of the company. Based on the theoretic part, the individual figures and results were processed, the evaluation of the overall state was done and proposals for improvement or change are present – all to be found in the practical part of the thesis.