I have followed the theme financial analysis in my theses. The first part focuses on the theory -- what the principle of financial analysis is, what it is used for, who uses it and description of particular methods used when talking about financial analysis. I have applied theoretical knowledge to the practice -- I have applied the financial analysis by company Papouch s.r.o. This practical part includes analysis of the accounting statement, analysis of ratios, as well as calculation of non-financial indexes and application of models of solvency and bankruptcy of this company. I have reviewed the financial situation of company Papouch s.r.o. at the end of my theses.

The theme of the thesis is "the use of management accounting for the needs of the management." Its aim is to define the use of information obtained from the management accounting for the needs of the management of the company. The work is divided into theoretical and practical part. The theoretical part describes the various types of accounting subsystems and components in greater detail individual deals with management accounting. Furthermore, the work dedicated to the financial analysis as a tool for getting information on the financial situation of the selected building enterprise and in the last part of the thesis are listed for each part of the managerial accounting, by which the company could better control the management of the undertaking.

Made available in DSpace on 2016-04-28T20:19:22Z (GMT). No. of bitstreams: 1 2003 - Helida Delgado Ribeiro Macedo.pdf: 351099 bytes, checksum: 3143806e5a250144bdfee15e33f1a061 (MD5) Previous issue date: 2003-12-08 / This paper is a study of a financial performance analysis model through the technical of Data Envelopment Analysis using the economical and financial indexes from the accountable and financial analysis. The model proposes the identification and classification, in a limited universe, of the units named as efficient and inefficient, recognizing the relative efficiency of each one of them related to the others, having as basis the variables (indexes) pointed as relevant. Through the analysis of business units (Unimed partnerships), considered on the model, the study has the aim to analyze the efficiency of each one of these with the use of a hybrid methodology, which balances the Data Envelopment Analysis and the Accountable and Financial Analysis. Besides, these results aim to enlarge and add the view of many studies developed previously about the companies performance using economical and financial indexes, as the proposal methodology searches for the organizational performance evaluation through the relation among many economical and financial indexes. Coverage and relevance themselves of this study are based on the fact that mangers can use the indexes from the accountable and financial analysis to take decisions related to the strengths, weaknesses, opportunities and threats that exist in and out of the companies. Besides, the market analysts, the stakeholders? and stockholder s representatives, can use these information to analyze the performance of the companies. In this context, the methodology presented shows an index of efficiency which increases the analysis ability of the managers and of the analysts, because it simplifies the analysis process to a single decision key instead of the analysis of a row of indexes that many times have conflicting conclusions. Another justification to this paper would be the possibility of the practice of benchmarking, regarding the model points among a group of companies, which ones are the efficient and these ones can serve as reference to the inefficient companies. / Este trabalho consiste no estudo de um modelo de an?lise de performance financeira a partir da t?cnica de An?lise Envolt?ria de Dados utilizando os ?ndices econ?mico-financeiros da an?lise cont?bil-financeira. O modelo prop?e a identifica??o e classifica??o, dentro de um universo limitado, das unidades consideradas eficientes e das ineficientes, reconhecendo a efici?ncia relativa de cada uma delas em rela??o ?s outras, tendo como base as vari?veis (?ndices) identificadas como relevantes. Atrav?s da an?lise de unidades de neg?cio (cooperativas unimed), consideradas no modelo, o trabalho tem o prop?sito de analisar a efici?ncia de cada uma destas com o uso de uma metodologia h?brida, que conjuga a An?lise Envolt?ria de Dados e An?lise Cont?bil-Financeira. Al?m disso, estes resultados visam ampliar e complementar a vis?o de v?rios estudos desenvolvidos anteriormente sobre a performance de empresas utilizando ?ndices econ?mico-financeiros, j? que pela metodologia proposta busca-se a avalia??o do desempenho organizacional atrav?s da rela??o entre diversos ?ndices econ?mico-financeiros. A abrang?ncia e relev?ncia deste estudo est?o no fato de que os gestores das empresas podem utilizar os ?ndices da an?lise cont?bil-financeira para tomarem decis?es relativas ?s for?as, fraquezas, oportunidades e amea?as existentes internamente e externamente ? organiza??o. Al?m disso, os analistas de mercado, representantes dos stakeholders e dos acionistas, podem se utilizar destas informa??es para analisar o desempenho das empresas. Neste contexto, a metodologia proposta apresenta um indicador de efici?ncia que melhora a capacidade de an?lise dos gestores e dos analistas, pois simplifica o processo de an?lise a um ?nico fator de decis?o ao inv?s da an?lise de uma s?rie de ?ndices que muitas vezes possuem conclus?es conflitantes. Uma outra justificativa para este trabalho seria a possibilidade da pr?tica do benchmarking, pois o modelo destaca dentre um conjunto de empresas, quais s?o as eficientes e estas podem servir de refer?ncia para as ineficientes.