Objective of this Master's thesis is to evaluate different ways of measuring financial performance of enterprise. Economic Value Added is compared with older, traditional indicators of profitability. Emphasis lies on general applicability. In theoretical part, history of entrepreneurial goals is in addition to the actual analysis of tested indicators outlined. EVA, profitability ratios are assessed using a sample of 100 Czech manufacturing companies. In practical part, outputs of thesis apart from actual testing are stated.

Made available in DSpace on 2015-03-26T14:02:14Z (GMT). No. of bitstreams: 1 texto completo.pdf: 1512895 bytes, checksum: 53c20d2b11719ca38b1cf28150433769 (MD5) Previous issue date: 2009-02-12 / The objective of this work was avaluated the study accomplished in the VITÓRIA CERTIFICADORA AGROPECUÁRIA, in VITÓRIA CITY,ES, to describe about traceability and bovine certified origin, the productive bovine meat chain structure, the consumer demand and evaluate the critical points due to control application system. Brazil is most great productor of bovine meat by less production cost in the world. The bovine certified become necessary from demands of the European global market. It is possible to trace a bovine since it was born till the slaughter with the certified origin, making possible the knowledge of advance and all sanitary management made by itself. There are several certified origin system in the world, in distinction the Australian System, French and the United Kindon due to technology of inquire implanted. The system used in Brazil named Serviço de Rastreabilidade da Cadeia Produtiva de Bovinos e Bubalinos SISBOV, that is chaging to optimization. It is a new system up to just the animals destined for export trade. / Este trabalho foi escrito com base no estudo realizado na Vitória Certificadora Agropecuária, em Vitória, ES, com o objetivo de descrever sobre a rastreabilidade e certificação de origem bovina, a organização da cadeia produtiva da carne, exigências do consumidor e avaliar as dificuldades e benefícios decorrentes da aplicação de sistemas de controle. O Brasil é o maior produtor mundial de carne bovina com baixo custo de produção. A certificação de origem torna-se necessária a partir das exigências de mercados externos. Com a certificação de origem é possível rastrear um bovino desde o nascimento até o abate, tornando possível o conhecimento de toda a movimentação e todo o manejo sanitário praticado sobre o mesmo. Existem vários sistemas de certificação de origem no mundo, destacando os Sistemas Australiano, Francês e do Reino Unido devido à tecnologia de informação implantada. O sistema utilizado no Brasil é denominado Serviço de Rastreabilidade da Cadeia Produtiva de Bovinos e Bubalinos SISBOV, que passa por modificações com fins de otimização. É um sistema novo, direcionado apenas aos animais destinados á exportação.

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.

The diploma thesis themed on entrepreneurial plan is concerned with present situation analysis of company Petschl-Transporte spol.s r.o. The goal of this thesis is to form a concept for saving a company and generate positive operating result.

Tato diplomová práce pojednává o finančním hodnocení společnosti XYZ plc., které je založeno na použití vybraných metod finanční analýzy za období 2008 až 2010. The hlavní cíl této práce je navrhnout opatření vedoucí ke zlepšení finanční situace společnosti v nadcházejících letech

This diploma thesis is aimed at specific conditions of ABC s.r.o. company and its financial management. The thesis deals with changes in management system of a small company, that is necessary for correct decision making and managing of financial resources. The first part of this thesis contains theory related to financial management and its evaluation. The second part clarifies financial situation in the company, defines identified drawbacks and is followed by measures, that provide improvement of current conditions.

Financial analysis of selected company will be performed in my thesis. In the first part, theoretical bases will be introduced for practical use. Further, analysis of business environment – SLEPTE will be presented together with Porter's analysis and breakdown of internal business environment – 7S. Strenghts, weaknesses along with opportunities and threats for the company will be defined on the base of preceding analysis. In other words, SWOT analysis will be done. Financial analysis will be performed between years 2007 and 2011. Possible company's drawbacks will be solved in proposal part.

The work is focused on measuring corporate performance in particular one of the key factors influencing the financial results of the company, which is the volume of production and change. The aim is to assess how a change in production volume affects business performance of selected business entity.

Diploma work deals with performance of company in short-term and long-term. The goal is to introduce the term of company´s performance, methods of its measuring and ways how to improve firm´s results. It is used profitability ratios and its decompositions, other indicators of financial analysis, model INFA with emphasis to indicator spread, bancruptcy and banking models.

The goal of this diploma thesis is to evaluate the total cost ratio in relation to corporate efficiency. The theoretical part of the thesis deals with basic terms of cost, financial and managerial concept of costs and different approaches to classification of costs. In this part the principle of corporate efficiency is explained and the difference methods of measuring of efficiency are mentioned. The practical part of this thesis is oriented primarily to describing development of costs in company and determination of most important cost items. This part also focuses on the calculation of profitability indicators and pyramidal decomposition of ROE. After this, the influence of sub-indicators to top-indicator was evaluated by using the gradual change method. The ROE was changed between years 2015 and 2016 by -0,1050 CZK. By using the gradual change method, it was determined, that this change was mostly caused by total cost ratio of production con-sumption, because it is the most important cost item in company. The influence of production consump-tion was -0,1078 CZK. Therefore, if the company plans to improve its efficiency and increase profits, the total cost ratio of the production consumption must be better manage.