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An evaluation of the usefulness of the cash flow statement within South African companies by means of cash flow ratiosJooste, Leonie. January 2004 (has links)
Thesis (D. Comm.(Economic and management sciences))-University of Pretoria, 2004. / Summary in English. Includes bibliographical references. Available on the Internet via the World Wide Web.
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Neue Wege in der Bewertung börsennotierter Aktiengesellschaften : ein Cash-flow-orientiertes Ertragswertmodell /Lehmann, Steffen. January 1994 (has links) (PDF)
Diss. Univ. Trier, 1993.
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Η σημασία της ταμιακής διαχείρισης για την κερδοφορία των επιχειρήσεωνΜακρυγεώργου, Αλεξάνδρα 19 January 2011 (has links)
Στην πτυχιακή εργασία που ακολουθεί θα αναπτυχθεί με απλό τρόπο και με σαφήνεια ο σκοπός, το περιεχόμενο, και ο τρόπος σύνταξης και κατάρτισης των καταστάσεων των ταμιακών ροών (Cash Flows statements) σύμφωνα με το Διεθνές Λογιστικό Πρότυπο Ι. A. S. No 7 από θεωρητική και πρακτική άποψη και θα δοθούν δύο παραδείγματα της εταιρίας «SATO Βιομηχανία επίπλων γραφείου Α.Ε.» και της τράπεζας «ALPHA Bank Α.Ε.». Η εργασία αυτή περιλαμβάνει μια σύντομη εισαγωγή για τις οικονομικές καταστάσεις και ειδικότερα για την κατάσταση μεταβολών της χρηματοοικονομικής θέσης. Ακολουθεί μια λεπτομερής ανάλυση για το Κεφάλαιο κίνησης, τις πηγές και τις χρήσεις αυτού. Στη συνέχεια παρουσιάζεται η κατάρτιση της κατάστασης μεταβολών με βάση το Κεφάλαιο κίνησης και το Ταμείο. Ιδιαίτερο, όμως, κεφάλαιο αφιερώνεται για την κατάσταση ταμιακών ροών, σύμφωνα με το Διεθνές Λογιστικό Πρότυπο I.A.S. No 7, ενώ ακολουθούν υποδείγματα και πλήρη παραδείγματα κατάρτισης της κατάστασης των ταμειακών ροών για επιχειρήσεις. / The following thesis will be developed in a simple manner and clearly the purpose, content and method of preparation and training of the cash flows statements in accordance with international accounting standard No 7 from theoritical and practical side and will give two examples, of the company “SATO industry furniture trading S.A.” and the bank “ALPHA BANK S.A.”.
This work includes a brief introduction to the financial statements and in particular the statement of changes in a financial position. Below is a detailed analysis of the capital, sources and uses of this. Then the statement of changes in financial position based on working capital and cash flows in accordance with internationa accounting standards No 7, followed by models and full training examples of cash flow for businesses.
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AVALIAÇÃO DE EMPRESAS (VALUATION): O FLUXO DE CAIXA DESCONTADO APLICADO A EMPRESAS TRANSMISSORAS DE ENERGIA ELÉTRICA / Evaluation of Companies (Valuation): the discounted cash flow applied to electric energy transmission companiesLauer, Osvaldo Cesar 29 November 2007 (has links)
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Previous issue date: 2007-11-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Among the different methodologies, that exist for the evaluation of companies, which are
being analyzed in the present studies, it was shown, in practical terms, what the literature has
been reaffirming: the vast majority of valuation processes is being made by means of the
application of the methodology of the discounted cash flow. Since the privatization process of
the electric sector, including its recent reform, from 1998 onwards, one of the sectors that has
mostly attracted investments in Brazil, has been the transmission of electric energy. The
transmission concessions are sold in auctions, by the regulating authority, for the lowest
transmission tariff offered, demanding complex financial calculations. Thus, from the
auctions of 1999 onwards, the frequent utilization of the discounted cash flow has been
observed in the financial modeling to overcome successfully competing proposals in auctions.
The present study has the objective to identify the principal aspects related to an electric
energy transmission company, culminating in the analysis of a practical comparison of an
acquisition process of five transmission companies, applying the methodology of the
discounted cash flow. The parameters of the WACC, adopted by the ANEEL in the first
periodic revision of the transmission companies (in process), were used, in a pioneering
fashion, in order to compare the value of the company established by the market with the
value of the company evaluated and established by the regulating authority, verifying its
correlation and adherence. / Entre as diversas metodologias de avaliação de empresas existentes, as quais são analisadas
no presente trabalho, comprovou-se em termos práticos o que a literatura vem reafirmando: a
grande maioria dos processos de valuation vem ocorrendo através da metodologia do fluxo de
caixa descontado. Desde o processo de privatização do setor elétrico, e com a sua reforma
recente, a partir de 1998, um dos setores que mais tem atraído investimentos no Brasil é o de
transmissão de energia elétrica. As concessões de transmissão são licitadas pelo órgão
regulador, pela menor tarifa de transmissão ofertada, exigindo cálculos financeiros
complexos. Neste aspecto, a partir dos leilões de 1999, tem se observado a grande utilização
do fluxo de caixa descontado nas modelagens financeiras para vencer as propostas
concorrentes nos leilões. O presente trabalho tem por objetivo identificar os principais
aspectos relacionados a uma empresa transmissora de energia elétrica, culminando na análise
de uma comparação prática de um processo de aquisição de cinco empresas transmissoras,
pela metodologia do fluxo de caixa descontado. Inovando, utilizou-se os parâmetros do
WACC adotados pela ANEEL na primeira revisão periódica das transmissoras (em processo),
de modo a aferir o valor da empresa estabelecido pelo mercado com o valor da empresa na
ótica regulatória, verificando a sua correlação e aderência.
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Generátory hodnoty synergického efektu ve skupině podnikůKousalová, Lenka January 2014 (has links)
KOUSALOVÁ, L. Value generators of the synergistic effect of companies in the group. The diploma thesis. Brno, 2014. The diploma thesis deals with the value of the synergistic effect of companies in the group. The diploma is divided into two parts, namely theoretical and practical. In the theoretical part are described the main areas and procedures relating to company valuation. In the practical part was determined the resulting value of the equity capital of both companies and subsequently was determined the value of the synergistic effect at the date of 1.1.2013.
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Stanovení hodnoty podniku Golf Invest Austerlitz, a.s.Řičánková, Jana January 2014 (has links)
The subject of this thesis is to determine market value of the company Golf Invest Austerlitz s. r. o. and suggest appropriate solutions leading to confirmation of financial position and increase economic efficiency. The diploma thesis is divided into two parts. The theoretical part includes the issue of the valuation of company and brand. The practical part includes strategic and financial analysis as well as analysis and prognosis value generators. Based on the results is made the final determination of value of the company to 1. 1. 2013. In conclusion there are also formulated appropriate solutions to improve the current situation of the company.
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Stanovení objektivizované hodnoty společnosti Krespo, s.r.o.Plesníková, Zuzana January 2014 (has links)
Plesníková, Z. The assesment of objectified valuation of the company Krespo, s.r.o. Diploma thesis. Brno: Mendel University in Brno, 2014. The diploma thesis is focused on determining the business value of construction company Krespo, s.r.o. The goal of the submitted thesis is to determine objectified value of the company at 1. 1. 2013 for the purpose of owner's internal use. First part of the diploma thesis discusses theoretical literature. The practical part in-cludes the characteristic of the valued company and its valuation according to the theoretical literature. The process of valuation contains the strategic and financial analysis, and further analysis and forecast of generators of value. Based on this analysis Krespo, s.r.o. is appraised using discounted cash flow and capitalized earn-ings.
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Aplikace Business Intelligence pro vyhodnocení cash flow organizaceEkart, Radim January 2015 (has links)
The thesis deals with the design and implementation of Business Intelligence solution for evaluation of cash flow in organization. In the theoretical part, author introduces the reader with theoretical knowledge of Business Intelligence, cash flow and analysis of enterprise information system Helios Green. In the practical part is description of the design and implementation of data warehouse and ana-lytic database. In the part of implementation is explained strategic planning of cash flow, enabled using writeback to the data warehouse. Next chapter is about building financial reports. Thesis is finished by evaluating of the solution in terms of its benefits in comparison with the previous situation.
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Zhodnocení hospodaření vybraných zemědělských podniků / Financial analysis of selected agricultural enterprisesKocián, Ondřej January 2016 (has links)
This diploma thesis deals with the evaluation and comparison of the management of the chosen agriculture companies in the period 2010-2014 based on the methods of financial analysis. The first part of the thesis explains the influence of the Common Agricultural Policy on the agriculture of the Czech republic and descibes various methods of financial analysis. The second part contains financial analysis of selected companies and then evaluates and compares their financial situation based on the results of the analysis. The last part provides comparison of those two companies with the average results of a wide selection of other czech companies in the same branch.
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Analýza hospodaření ve vybraném podnikatelském subjektu / Management Analysis of Selected Business EntityVejr, Petr January 2016 (has links)
The content of the diploma thesis is management analysis of business entity, whose main business activity is production and sale of nonalcoholic beverages in the Czech Republic.
Main part of this diploma thesis is financial analysis of Coca-Cola HBC ČR, which is the biggest producer of nonalkcoholic beverages on the Czech market. Financial analysis was done for the period of five years from 2010 to 2014.
All the ratios, which were described in theoretical part of thesis, were applied and described in practical part. In the financial analysis was calculated absolute indicators, differencial ratios and proportion ratios. On the base of financial analysis results were explained causes of differences in different years and proposals for better economical results was suggested.
Data and informations were found in accounting statements, annual reports, auditor reports, corporate documents and other resources.
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