This diploma thesis deals with selected methods that large companies can use to optimize their business results in the international environment. It focuses namely on methods of outsourcing, offshoring, tax optimization and cash flow management. The first part briefly describes globalization in the world economy and transnational corporations as its major players. The next two chapters are devoted to strategies which lead to cost reductions of enterprises due to outsourcing and offshoring. The fourth part characterizes the way offshoring enters into foreign markets in the form of foreign direct investments. The fifth section deals with tax optimizations for multinational companies. The sixth part mentions the measures taken so far in the area of tax coordination in the world and in particular the European Union and the last chapter briefly defines various options which can be used for cash flow optimization.

The aim of the thesis is to introduce agrotourism to a particular company, which is run in foothills of the protected landscape area of Český les, as additional business activity based on sources provided by the farm, countryside and village inhabitants in agreement with the ideas of the sustainable development. It proposes new approaches to management, analyses the strengths, weaknesses, opportunities and threats to be faced. Besides that it acquaints with new ideas how to attract and keep up clients all the year round. One of the aims is to provide a potential stakeholder with a document that would help him when making decisions whether to include agrotourism into the portfolio of services or not. This document is actually a prospectus giving an insight into possible future development of business on the farm. Basically the prospectus theoretically copes with possible traps of real business and predicts cash flow and profit in each year.

The object of this research was to determine the risks and the rewards of providing reverse factoring as a financing technology for small and mediumsized enterprises (SMEs) in South Africa. There have been a number of financing technologies provided to SMEs in South Africa and reverse factoring has not been taken advantage of. The financing technologies that have been offered range from trade credit, to collateralised loans, overdraft facilities, etc. Most if not all of these technologies are based on some form of security which is usually the SME’s immovable assets. This research project contributes to the body of knowledge that deals with SME finance. A survey was done to find out the views of SME owners, procurement managers, finance managers and financiers concerning the risks and rewards of providing reverse factoring to SMEs. Ten propositions were formulated. A qualitative research methodology, using semi-structured interviews was used to rate the risks and rewards associated with providing reverse factoring. The results showed that the rewards far outweigh the risks by a ratio of 1: 0.6. For reverse factoring as a financing technology this is positive and is worth pursuing. The risks of lack of collateral and the risk of fraudulent invoices are the most prevalent. A boost in economic activity in the SME space and the provision of much needed liquidity were the most noted rewards of providing reverse factoring to SMEs in South Africa. Copyright / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

The main subject of this thesis is the liquidity -- very important premise for long-term existence of every firm. The aim is to characterize financial management with emphasis on liquidity and cash management in two different firms. Two mentioned firms are quite specific -- broker company and leasing company. Because of this the key goal of this thesis is the analysis and evaluation of their liquidity, monitoring similarity and diversity in procedures which the firms use in cash management. The basic question is the evaluation of process of cash management in two mentioned firms, understanding of preferred instruments and identification if it is sufficient for stable financial solvency. The particular procedures and methods in cash management in two different firms are mentioned in this thesis. Attention is paid on working capital, liquidity ratios and other -- cash flow statement, plan of payment etc.

The thesis presents a business plan of establishment of R&D centre as a development project following from the strategy of a small enterprise. The project aspires to gain subsidy funding from EU structural funds and the design of the business plan thus comply with the subsidy programme. The business plan includes an analysis of financial feasibility of the project consisting of project cash flow plan, financial plan of the company and evaluation of the efectiveness of investment.

Made available in DSpace on 2016-06-02T19:51:34Z (GMT). No. of bitstreams: 1 1660.pdf: 940693 bytes, checksum: d22e5083ad9e958c15a2bb99a5a7056e (MD5) Previous issue date: 2007-12-18 / Cash flow management is a financial problem that involves the efficient management of cash, short-term investments and short-term loans. In this study, we formulate the cash flow problem encountered in a typical agro-industrial company as a network optimization problem. Two examples using a linear programming model were studied: in the first example, the original model were used to support operational cash flow decisions, in the second example, the model were extended to a tactical planning of loan payments. The mathematic models are resolved in the solver tool that is an add-in of Microsoft Excel. Spreadsheets are of wide applicability for analytical work in business. The model has the potential of being flexible and to maximize the cash return from the final planning period in real-life situations / Neste estudo, temos como objetivo otimizar o processo de gerenciamento financeiro do fluxo de caixa num horizonte de planejamento multi-período e finito, presente em uma empresa típica do setor agroindustrial. Procuramos maximizar o conjunto de recursos monetários ao final do período estudado. Para isso, contamos com uma abordagem simultânea dos parâmetros envolvidos no procedimento, possibilitada pelos recursos oferecidos pela Pesquisa Operacional. Como método de otimização para auxiliar as decisões do processo de fluxo de caixa, utilizamos a programação matemática linear. Avaliamos a aplicação de um modelo de gerenciamento do fluxo de caixa, baseado na teoria de fluxo em redes, que contempla os propósitos de ganhos de fluxo de dinheiro e considera os parâmetros mais importantes para a solução. Dois exemplos são estudados: no primeiro, aplicamos o modelo original para apoiar decisões operacionais na gestão do caixa da empresa; no segundo, adaptamos o modelo para abranger o planejamento tático de amortizações de financiamentos na gestão do caixa. Os dois exemplos são testados em situações reais e resolvidos por meio da ferramenta solver do Excel, amplamente utilizada nos ambientes de gestão financeira das empresas. A flexibilidade do modelo de otimização em atender mais de um tipo de situação e a capacidade de gerar soluções melhores que as praticadas na empresa, no período estudado, são evidenciadas por meio de exemplos numéricos

This graduation paper deals with the business plan production for the Certified Education Institute, Inc. (ICV) The paper's goal is to consider individual aspects of the business plan in a structured form, to analyze external and internal environment and, based on current and predicted economic data, to design a feasible approach how to improve efficiency and productivity of the Company. The first part describes theoretical base for business plan processing. The second, practical, part contains analysis of external conditions, product description and marketing and business plan. It also deals with management and introduces basic economic assessment. The conclusion reviews individual goals and suggests best course of action towards their realization.

This diploma thesis uses the relevant methods of short-term financial planning in the specific environment of a department of a software house branch-office of Siemens in Brno. The practical output is a software application that improves the process of short-term financial planning in this department.

The aim of this thesis is to evaluate management control system in a company and pro-pose measures for better use of management control system as a subsystem of manage-ment of the company supporting the achievement of business objectives of the owners in the changing market environment. Thesis consists three main parts. The first theoretical part contains information about management control system. Analysis of the current state of management control system describes state of the management control system in a company and in the last section are suggestions for possible improvements of man-agement control system.